[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： ho$}#o  
　　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？ O1~7#nJ*4[  
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　　A）Many common red flags are alis associated with situations where no flad exicts. Y-bTKSn  
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　　B）Some red flags are difficult to quantified or evaluate j1`<+YT<#  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] $e+4Kt ,  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing a+HK fK  
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　　正确答案：D hrnE5=iY  
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　　第2科内部审计技术的96年的试题举例： Ye]K 74M.  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） AM=> P7  
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　　A）Whether the sample is designed to estimate a mean or proportion LCSvw  
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　　B）The amount of variability in population under study OCu_v%G0  
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　　C）THe sensitivity of decision using this sample to errors of estimaion K6-)l isf  
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　　D）the cost per sample obervation Zj -#"Gm  
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　　正确答案：A i#4+l$q  
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　　第三科（3）管理控制和信息技术96年的试题举例： W0MgY%Qv[  
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　　An advantage of object-oriented approaches in software design is that they promote： [R1|=kG
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　　A） Well -documented programs $gnrd~v4e  
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　　B） Simple control paths  >d`GNE  
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　　C） clear decision logic k9oi8G'g~  
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　　D） Resuable code 7k,BE2]"