[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： *n;>p_#  
　　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？ =_uol8v  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 4xpj<  
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　　B）Some red flags are difficult to quantified or evaluate R^|!^[WE  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] a&8l[xe1  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing y3Y2QC(  
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　　正确答案：D s5nB(L*Pjp  
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　　第2科内部审计技术的96年的试题举例： 7 s7}?l9  
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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） |c=d;+  
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　　A）Whether the sample is designed to estimate a mean or proportion
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　　B）The amount of variability in population under study f8R+7Ykx  
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　　C）THe sensitivity of decision using this sample to errors of estimaion *1i?6$[ "  
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　　D）the cost per sample obervation 3g^IXm:K$  
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　　正确答案：A f>|9 l  
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　　第三科（3）管理控制和信息技术96年的试题举例： Ia=&.,xub  
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　　An advantage of object-oriented approaches in software design is that they promote： %C6|-?TAd  
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　　A） Well -documented programs {`tHJ|8  
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　　B） Simple control paths 1V#0\1sj  
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　　C） clear decision logic sYl&Q.\q  
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　　D） Resuable code _F! :(@}