[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： @O}IrC!bf  
　　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？ pIZLGsu[  
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　　A）Many common red flags are alis associated with situations where no flad exicts. S.Wh4kMUe  
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　　B）Some red flags are difficult to quantified or evaluate HO%E-5b9  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] #L@} .Giz  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing ;xW8Z<\-  
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　　正确答案：D Gsds!z$  
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　　第2科内部审计技术的96年的试题举例： L~*|,h  
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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）  DrF  
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　　A）Whether the sample is designed to estimate a mean or proportion a' IX yj  
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　　B）The amount of variability in population under study }j+~'O4m  
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　　C）THe sensitivity of decision using this sample to errors of estimaion %|:;Ti  
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　　D）the cost per sample obervation b{~fVil$y  
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　　正确答案：A 88Fb1!a5Z  
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　　第三科（3）管理控制和信息技术96年的试题举例： ;
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　　An advantage of object-oriented approaches in software design is that they promote： MuDFdbtR  
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　　A） Well -documented programs uI%N?  
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　　B） Simple control paths y;,=ajrF  
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　　C） clear decision logic {c v;w  
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　　D） Resuable code mV6#!_"