[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： cH6<'W{*  
　　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？ ^{g('BQx  
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　　A）Many common red flags are alis associated with situations where no flad exicts. bwyj[:6l  
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　　B）Some red flags are difficult to quantified or evaluate pE381Cw  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] @&9,0x  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing oef]  
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　　正确答案：D  (-%1z_@Y  
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　　第2科内部审计技术的96年的试题举例： ;5&=I|xqe  
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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） &F~97F)A)  
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　　A）Whether the sample is designed to estimate a mean or proportion "'*Qq@!3?  
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　　B）The amount of variability in population under study a_ (T9pr  
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　　C）THe sensitivity of decision using this sample to errors of estimaion cP^c}e*;NS  
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　　D）the cost per sample obervation ukc<yc].+?  
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　　正确答案：A e)f!2'LL  
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　　第三科（3）管理控制和信息技术96年的试题举例： tJII-\3"  
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　　An advantage of object-oriented approaches in software design is that they promote： khVfc  
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　　A） Well -documented programs ZmAo 9>'Kg  
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　　B） Simple control paths COH9E
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　　C） clear decision logic /|p6NK;8L  
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　　D） Resuable code 1eOQ;#O V