[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： RMxFo\TK;  
　　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？ H*EN199  
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　　A）Many common red flags are alis associated with situations where no flad exicts. ,S=ur%  
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　　B）Some red flags are difficult to quantified or evaluate [`| gj  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] ]hi5nA  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing A>J,Bi  
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　　正确答案：D Wr\A ->+  
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　　第2科内部审计技术的96年的试题举例： (K|7T{B  
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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） .OSFLY#[?  
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　　A）Whether the sample is designed to estimate a mean or proportion ^1,VvLA+  
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　　B）The amount of variability in population under study </jTWc'}  
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　　C）THe sensitivity of decision using this sample to errors of estimaion ]*vv=@"`e  
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　　D）the cost per sample obervation GC^>oF  
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　　正确答案：A uBfSS\ SX|  
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　　第三科（3）管理控制和信息技术96年的试题举例： _tQR3I5  
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　　An advantage of object-oriented approaches in software design is that they promote： F>[T)t{m=  
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　　A） Well -documented programs <GO 5}>}p8  
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　　B） Simple control paths v<tr1cUT  
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　　C） clear decision logic !juh}q&}|  
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　　D） Resuable code ZA6)@Mn