[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： R{3CW^1
  
　　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？ =7jEz+w#  
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　　A）Many common red flags are alis associated with situations where no flad exicts. F$Pp]"82'm  
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　　B）Some red flags are difficult to quantified or evaluate !WKk
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] +WF.wP?y  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing rz6jx  
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　　正确答案：D c^S&F9/U*  
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　　第2科内部审计技术的96年的试题举例： ,P@QxnQ   
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） :kp0EiJ  
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　　A）Whether the sample is designed to estimate a mean or proportion <o@)SD~K  
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　　B）The amount of variability in population under study Ju
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　　C）THe sensitivity of decision using this sample to errors of estimaion ryEvmWYu  
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　　D）the cost per sample obervation ,OB&nN t>  
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　　正确答案：A oQvFrSz  
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　　第三科（3）管理控制和信息技术96年的试题举例： T46{*(  
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　　An advantage of object-oriented approaches in software design is that they promote： Yq;&F0paK  
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　　A） Well -documented programs Ihef$,  
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　　B） Simple control paths >4'21,q
 
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　　C） clear decision logic [+DNM 2A  
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　　D） Resuable code 4~WlP,,M