[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： <4VUzgX2  
　　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？ 0phGn+"R  
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　　A）Many common red flags are alis associated with situations where no flad exicts. a{{([uZ  
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　　B）Some red flags are difficult to quantified or evaluate bS0LjvY9g  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] UyvFR@  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing /*8"S mte  
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　　正确答案：D z:acrQwJ?1  
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　　第2科内部审计技术的96年的试题举例： 4w\')@`[jk  
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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） PvO>}(=  
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　　A）Whether the sample is designed to estimate a mean or proportion _w'4f )7  
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　　B）The amount of variability in population under study WSh+5](:  
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　　C）THe sensitivity of decision using this sample to errors of estimaion z5Po,@W  
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　　D）the cost per sample obervation 5Rc 5/m  
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　　正确答案：A o^lKM?t  
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　　第三科（3）管理控制和信息技术96年的试题举例： &"25a[x{B  
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　　An advantage of object-oriented approaches in software design is that they promote： *)"` v]  
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　　A） Well -documented programs VF RUiz/C  
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　　B） Simple control paths ,%D \   
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　　C） clear decision logic #IgY'L  
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　　D） Resuable code L0Xb^vx}m