[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： El@*Fo  
　　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？ )UM^#<-  
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　　A）Many common red flags are alis associated with situations where no flad exicts. CGzu(@dd\  
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　　B）Some red flags are difficult to quantified or evaluate mLpM8~L  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] b,YNCb]H  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing ! xG*
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　　正确答案：D #CaPj:>
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　　第2科内部审计技术的96年的试题举例： /.<v,CR  
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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） as!a!1  
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　　A）Whether the sample is designed to estimate a mean or proportion CUYA:R<)  
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　　B）The amount of variability in population under study "I)zi]vk  
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　　C）THe sensitivity of decision using this sample to errors of estimaion pITF%J@_]  
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　　D）the cost per sample obervation 4&;iORw&E4  
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　　正确答案：A R-j*fO}  
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　　第三科（3）管理控制和信息技术96年的试题举例： eF22 ~P  
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　　An advantage of object-oriented approaches in software design is that they promote： Cpm T*  
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　　A） Well -documented programs U
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　　B） Simple control paths 3g;,   
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　　C） clear decision logic ~cCMLK em  
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　　D） Resuable code 26rg-?;V^