[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： "0g1'az}  
　　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？ -)?~5 Z   
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　　A）Many common red flags are alis associated with situations where no flad exicts. o"v> BhpC  
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　　B）Some red flags are difficult to quantified or evaluate QHsS|\u  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] k-T_,1l{  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 9\Mesf1$o  
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　　正确答案：D [/*854  
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　　第2科内部审计技术的96年的试题举例： L"tj DAV  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） T_,LK7D  
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　　A）Whether the sample is designed to estimate a mean or proportion f b_tda",}  
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　　B）The amount of variability in population under study Qkk~{OuC  
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　　C）THe sensitivity of decision using this sample to errors of estimaion tB[(o%k  
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　　D）the cost per sample obervation 6yTL7@V|B  
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　　正确答案：A f<WnPoV  
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　　第三科（3）管理控制和信息技术96年的试题举例： S,3e|-&$  
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　　An advantage of object-oriented approaches in software design is that they promote： oRy?Dx+H  
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　　A） Well -documented programs QhZ!A?':U  
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　　B） Simple control paths 0c7&J?"wE  
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　　C） clear decision logic -j]r\EVKS  
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　　D） Resuable code cPI #XPM=