[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： `&-)(#  
　　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？ T2V# fYCc  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 8!uqR!M<C  
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　　B）Some red flags are difficult to quantified or evaluate p|b&hgA  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] \.7O0Q{  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing :Sj r  
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　　正确答案：D (}C%g{8  
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　　第2科内部审计技术的96年的试题举例： &J~%Nt  
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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） M~1 n#  
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　　A）Whether the sample is designed to estimate a mean or proportion I3ZbHb-)_,  
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　　B）The amount of variability in population under study mVBF2F<4  

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　　C）THe sensitivity of decision using this sample to errors of estimaion _+\hDV>v  
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　　D）the cost per sample obervation K(M@#t1_&  
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　　正确答案：A 3g#fX{e_5!  
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　　第三科（3）管理控制和信息技术96年的试题举例： H8}}R~ZO  
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　　An advantage of object-oriented approaches in software design is that they promote： '0!IF&p'  
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　　A） Well -documented programs - :0{  
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　　B） Simple control paths ?kvkdHEO_  
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　　C） clear decision logic Hlw0ia  
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　　D） Resuable code  /_rg*y*