论坛风格切换切换到宽版
  • 2204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: IRdt:B|@  
  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? D$>_W,*V  
s6H'}[E<  
  A)Many common red flags are alis associated with situations where no flad exicts. K %^n.  
(!j#u)O  
  B)Some red flags are difficult to quantified or evaluate ?b7\m":'  
rS8a/d~;0  
  C) Red flag informaitoan is not gathered as a normal part of an audit engagement] ! >UlvT-  
&W `xZyb3  
  D)The red flags literate is not well enough established to have a positive impact on auditing 0lw> mxN  
y(A' *G9  
  正确答案:D "Fz.# U  
%H{p&ms  
  第2科内部审计技术的96年的试题举例: 4s\spvJ  
|WS)KR !  
  Which one o fhte following is not an important consideration in determing the appropriate sample size?(审计抽样样本的大小) R1jl<=  
GQ_KYS{  
  A)Whether the sample is designed to estimate a mean or proportion cHFi(K]|1  
 EM ,C  
  B)The amount of variability in population under study h}b:-a  
VYyija:  
  C)THe sensitivity of decision using this sample to errors of estimaion O5\r%&$xd  
pwUXM?$R  
  D)the cost per sample obervation LQ0/oYmNc  
9&Y@g)+2  
  正确答案:A }xZi Ct  
P rt} 01$  
  第三科(3)管理控制和信息技术96年的试题举例: ^xo<$ zn  
UA[`{rf  
  An advantage of object-oriented approaches in software design is that they promote: _Hb;)9y  
=TB_|`5;j  
  A) Well -documented programs 7y=>Wa?T[  
p [O6  
  B) Simple control paths :qYp%Ub  
W{p }N  
  C) clear decision logic [B0 BHJ~  
-@TY8#O#-  
  D) Resuable code Ts iJK  
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