[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： vG`R.  
　　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？ \2~Cn c*O  
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　　A）Many common red flags are alis associated with situations where no flad exicts. Eqj&SA  
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　　B）Some red flags are difficult to quantified or evaluate pwU l&hwte  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] #G%[4.$n.  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing RI9&KS  
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　　正确答案：D g BGUGjVj  
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　　第2科内部审计技术的96年的试题举例： ZE863M@.  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） ?G%C}8a  
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　　A）Whether the sample is designed to estimate a mean or proportion b"n0Yk1  
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　　B）The amount of variability in population under study ,\ [R\s  
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　　C）THe sensitivity of decision using this sample to errors of estimaion ?_*X\En*3  
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　　D）the cost per sample obervation :23w[vt=  
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　　正确答案：A },zP ,y:cH  
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　　第三科（3）管理控制和信息技术96年的试题举例： Wv!#B$J~U  
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　　An advantage of object-oriented approaches in software design is that they promote： 1'ts>6b  
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　　A） Well -documented programs }}L :6^  
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　　B） Simple control paths (Ubz@s^  
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　　C） clear decision logic +ve S~  
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　　D） Resuable code *9Eep~ 6