[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： `RlMfd  
　　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？ d Bm!`;r4  
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　　A）Many common red flags are alis associated with situations where no flad exicts. zI7iZ"2a  
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　　B）Some red flags are difficult to quantified or evaluate gmUX 2x(  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] c BcZ@e;  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing (jI
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　　正确答案：D 1v~1?+a\2  
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　　第2科内部审计技术的96年的试题举例： Ghf/IXq#  
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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） cI\&&<>SlG  
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　　A）Whether the sample is designed to estimate a mean or proportion &gdhq~4#  
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　　B）The amount of variability in population under study ,a34=,  
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　　C）THe sensitivity of decision using this sample to errors of estimaion v"YaMbu  
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　　D）the cost per sample obervation O0_kLH$.  
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　　正确答案：A =3;~7bYO  
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　　第三科（3）管理控制和信息技术96年的试题举例： {d '>J<Da  
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　　An advantage of object-oriented approaches in software design is that they promote： Yln[ZmK9g  
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　　A） Well -documented programs ePo :::  
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　　B） Simple control paths '/F% ff  
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　　C） clear decision logic 'FM_5`&  
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　　D） Resuable code !B/5@P