[知识整理]国际注册内部审计师(CIA)考试试题举例 [复制链接]

第一科（2）内部审计过程的96年的试题举例： X;6&:%ZL@^  
　　Auditors have been advised to look at “red flags” to determine　whether management is involved in a flaud.Which of the following does not reprensent a difficulty in using the “red flags” as fraud indicators？ /$/\$f$  
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　　A）Many common red flags are alis associated with situations where no flad exicts. rM_8piD  
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　　B）Some red flags are difficult to quantified or evaluate f\2'/g}6a  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] "otP^X.  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing =Q[5U9  
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　　正确答案：D 6*tI~  
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　　第2科内部审计技术的96年的试题举例： L#m1
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） h9 [ov)  
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　　A）Whether the sample is designed to estimate a mean or proportion RVlC8uJ;P  
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　　B）The amount of variability in population under study zl4Iq+5~6Q  
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　　C）THe sensitivity of decision using this sample to errors of estimaion f.,S-1D]h  
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　　D）the cost per sample obervation =uMoX -  
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　　正确答案：A l2X'4_d  
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　　第三科（3）管理控制和信息技术96年的试题举例： 7K%Ac  
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　　An advantage of object-oriented approaches in software design is that they promote： -YJ7ne]  

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　　A） Well -documented programs O qHD=D[  
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　　B） Simple control paths "N D1$
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　　C） clear decision logic u4rGe!  
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　　D） Resuable code !n@Yg2w