[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： 5R6 QZ Vc  
　　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？ ddY-F }z~  
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　　A）Many common red flags are alis associated with situations where no flad exicts. DAy|'%rF1-  
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　　B）Some red flags are difficult to quantified or evaluate  USJ4Z  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] E(*S]Z
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing k>=wwPy  
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　　正确答案：D | Pqs)Mb]  
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　　第2科内部审计技术的96年的试题举例： AD>/#Ul  
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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） f[q_eY  
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　　A）Whether the sample is designed to estimate a mean or proportion c^R "g)gr  
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　　B）The amount of variability in population under study }Qh%Z)  
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　　C）THe sensitivity of decision using this sample to errors of estimaion xR;z!Tg)  
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　　D）the cost per sample obervation +A%zFF3  
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　　正确答案：A d;a"rq@a)  
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　　第三科（3）管理控制和信息技术96年的试题举例： xEB4oQ5  
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　　An advantage of object-oriented approaches in software design is that they promote： NJKk\RM@7  
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　　A） Well -documented programs }dSFv   
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　　B） Simple control paths vIFx'S~D  
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　　C） clear decision logic fVZ_*'v  
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　　D） Resuable code /Wy9".