[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： Uc%(#I]Mi  
　　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？ wd2GKq!  
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　　A）Many common red flags are alis associated with situations where no flad exicts. <61T)
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　　B）Some red flags are difficult to quantified or evaluate #\[h.4i  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 2%i_SX[  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing k'E3{8<!  
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　　正确答案：D Yb\t0:_  
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　　第2科内部审计技术的96年的试题举例： 5A oKlJrY  
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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） .|iMKRq  
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　　A）Whether the sample is designed to estimate a mean or proportion \B) a57  
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　　B）The amount of variability in population under study 'g.9 goQ  
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　　C）THe sensitivity of decision using this sample to errors of estimaion g*?)o!_*  
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　　D）the cost per sample obervation lx$]f)%~  
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　　正确答案：A yH5^EY7rQ  
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　　第三科（3）管理控制和信息技术96年的试题举例： CZ"~N`  
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　　An advantage of object-oriented approaches in software design is that they promote： ?3 {&"  
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　　A） Well -documented programs |&OW_*l  
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　　B） Simple control paths BK`NPC$a  
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　　C） clear decision logic s+IU%y/9$a  
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　　D） Resuable code 81Ixs Qt