[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： .,
u>WIUxj  
　　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？ 9\"\7S/Z  
QVjHGY*R  
　　A）Many common red flags are alis associated with situations where no flad exicts. r6FTpOF  
eC5*Q=ai,  
　　B）Some red flags are difficult to quantified or evaluate Mqr]e#"o  
{\5(aQ)Vi5  
　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement]  }sxs-  
[r`KoHwdm  
　　D）The red flags literate is not well enough established to　have a positive impact on auditing o(ow{S@=4  
/<-PW9X?  
　　正确答案：D w>2lG3H<  
J#`7!  
　　第2科内部审计技术的96年的试题举例： _&, A  
-f|/#1  
　　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） >7BP}5`.;  
=b%f@x_U1  
　　A）Whether the sample is designed to estimate a mean or proportion
2mEqfy  
W|2^yO,dX  
　　B）The amount of variability in population under study CzV;{[?~;  
PzPNvV/o  
　　C）THe sensitivity of decision using this sample to errors of estimaion i$y=tJehi  
!sX$?P%U  
　　D）the cost per sample obervation 0se%|Z|8  
!EIH"`>!  
　　正确答案：A P8c_GEna  
Vs5 &X+k  
　　第三科（3）管理控制和信息技术96年的试题举例： 3}}/,pGSc  
"c[>>t  
　　An advantage of object-oriented approaches in software design is that they promote： j#f/M3  
}#1.$ a  
　　A） Well -documented programs jN+`V)p  
3@=<4$  
　　B） Simple control paths mRx `G(u:v  
4>(K~v5;N  
　　C） clear decision logic Hs)]  
Z kw-a  
　　D） Resuable code W_XFTqp^