[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： iu9+1+-  
　　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？ ai< K6)  
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　　A）Many common red flags are alis associated with situations where no flad exicts. !gL1   
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　　B）Some red flags are difficult to quantified or evaluate >uo=0=9=  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] ujn7DB
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing [x%8l,O #l  
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　　正确答案：D )xL_jSyh  
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　　第2科内部审计技术的96年的试题举例： 9.:&u/e  
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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） .]0:`Y,;  

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　　A）Whether the sample is designed to estimate a mean or proportion )h]tKYx  
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　　B）The amount of variability in population under study i)/#u+Y1P  
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　　C）THe sensitivity of decision using this sample to errors of estimaion )afH:  
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　　D）the cost per sample obervation a# Uk:O!  
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　　正确答案：A mqBX1D`e2  
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　　第三科（3）管理控制和信息技术96年的试题举例： (SCZ.G(>  
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　　An advantage of object-oriented approaches in software design is that they promote： =y^g*9}_  
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　　A） Well -documented programs t Kjk<  
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　　B） Simple control paths .G}$jO}  
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　　C） clear decision logic ]E*xn  
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　　D） Resuable code 3!Mb<W.3