论坛风格切换切换到宽版
  • 2258阅读
  • 0回复

[知识整理]国际注册内部审计师(CIA)考试试题举例 [复制链接]

上一主题 下一主题
离线lisa
 
发帖
207
学分
282
经验
0
精华
7500
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-01-09
— 本帖被 阿文哥 从 学审计 移动到本区(2012-07-04) —
第一科(2)内部审计过程的96年的试题举例: ez86+  
  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? c1CP1 2  
Roy`HU ;0a  
  A)Many common red flags are alis associated with situations where no flad exicts. !V@Y \M d  
bg_Zf7{  
  B)Some red flags are difficult to quantified or evaluate C3bZ3vcW$  
` U!eh1*b  
  C) Red flag informaitoan is not gathered as a normal part of an audit engagement] q&Q* gEFK  
L|6clGp  
  D)The red flags literate is not well enough established to have a positive impact on auditing ERGDo=j  
=t&B8+6  
  正确答案:D CHWyy  
Ps<)?q6(  
  第2科内部审计技术的96年的试题举例:  O\]CfzR  
< 5[wP)K@  
  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) ;b cy(Fp,\  
4VaUa8 D  
  A)Whether the sample is designed to estimate a mean or proportion c 2?(.UV  
yKOf]m>#  
  B)The amount of variability in population under study U`:#+8h-}  
+VDl"Hx  
  C)THe sensitivity of decision using this sample to errors of estimaion %r6~5_A  
A~nq4@uj  
  D)the cost per sample obervation V[+ Pb]  
uTP=kgYqJ  
  正确答案:A +#1WOQfAD  
%~^R Iwm  
  第三科(3)管理控制和信息技术96年的试题举例:  wx o(  
pwd7I  
  An advantage of object-oriented approaches in software design is that they promote:  T_jwj N  
)/bt/,M&}  
  A) Well -documented programs gA2\c5F<  
cdzzS?$)  
  B) Simple control paths bMkn(_H)\  
0>Ki([3  
  C) clear decision logic 3Eiy/  
f:"es: Fb  
  D) Resuable code  9<[RXY  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
尚语国际语言村 - 中国最大的全日制外语培训基地!http://www.sunnyu.cn/
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个