论坛风格切换切换到宽版
  • 2201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: 4T&Jlu?:  
  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? rvnm*e,  
hdM?Uoo(4a  
  A)Many common red flags are alis associated with situations where no flad exicts. cY~lDLyB  
O,J,Q|` H&  
  B)Some red flags are difficult to quantified or evaluate Mwj7*pxUh  
J[K>)@I/  
  C) Red flag informaitoan is not gathered as a normal part of an audit engagement] GBd mT-7  
Pm24;'  
  D)The red flags literate is not well enough established to have a positive impact on auditing *;t_V laZ  
MI8c>5?  
  正确答案:D =`gFwH<   
Uf[Gs/!NV  
  第2科内部审计技术的96年的试题举例: W$" >\A0%  
E/ku VZX  
  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) &hhxp1B  
WPu%{/ [  
  A)Whether the sample is designed to estimate a mean or proportion uk.x1*0x  
H{d/%}7[v  
  B)The amount of variability in population under study k}{K7,DM  
(G"/C7q  
  C)THe sensitivity of decision using this sample to errors of estimaion L=<,+m[!  
W?12'EG}xa  
  D)the cost per sample obervation m%OX< T!  
1g|6 ,J  
  正确答案:A GlXzH1wZ  
(]<G) +*  
  第三科(3)管理控制和信息技术96年的试题举例: R&}{_1dj8  
=(5}0}j  
  An advantage of object-oriented approaches in software design is that they promote: zh wajc  
lG X_5R  
  A) Well -documented programs *_yp]z"  
S#7.y~e\  
  B) Simple control paths X_I.f6v{  
?DJ,YY9P  
  C) clear decision logic x"PMi[4  
(( _v>{  
  D) Resuable code D#&N?< }  
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