[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： zn |/h,.  
　　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？ L'Fy\K\  
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　　A）Many common red flags are alis associated with situations where no flad exicts. <C9_5Ce~  
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　　B）Some red flags are difficult to quantified or evaluate JH0L^p  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] I5J9,j  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 8+<vumnw  
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　　正确答案：D s) vHLf4T  
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　　第2科内部审计技术的96年的试题举例： )} H46  
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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） %CP:rAd`M.  
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　　A）Whether the sample is designed to estimate a mean or proportion IJAWG  
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　　B）The amount of variability in population under study Gq/f|43}@O  
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　　C）THe sensitivity of decision using this sample to errors of estimaion ?>W4*8(  
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　　D）the cost per sample obervation eiaLzI,O  
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　　正确答案：A yw
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　　第三科（3）管理控制和信息技术96年的试题举例： v @0lTl_  
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　　An advantage of object-oriented approaches in software design is that they promote： t-$R)vZ}M  
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　　A） Well -documented programs ji[O?  
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　　B） Simple control paths *kXSl73 k  
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　　C） clear decision logic btK| U  
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　　D） Resuable code /
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