[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： Ubh)}G,Mg  
　　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？ &p55Cg@e)  
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　　A）Many common red flags are alis associated with situations where no flad exicts. VzWH9%w  
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　　B）Some red flags are difficult to quantified or evaluate ,fhK  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] y` pgJO  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 5W09>C>OC  
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　　正确答案：D zTw<9Nf  
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　　第2科内部审计技术的96年的试题举例： n_6
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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） ZUl-&P_X  
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　　A）Whether the sample is designed to estimate a mean or proportion 3O|2Z~>3  

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　　B）The amount of variability in population under study )vGxF}I3  
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　　C）THe sensitivity of decision using this sample to errors of estimaion ~b6c:db3  
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　　D）the cost per sample obervation +*wo iSD  
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　　正确答案：A 4UMOC_  
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　　第三科（3）管理控制和信息技术96年的试题举例： B3E}fQm )  
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　　An advantage of object-oriented approaches in software design is that they promote： {gB9EGY  
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　　A） Well -documented programs bj@f<f`  
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　　B） Simple control paths *b"aJ<+  
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　　C） clear decision logic >oapw5~5  
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　　D） Resuable code b{.Y?.U