[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： g~ub
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　　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？ $W}YXLFj?  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 3i
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　　B）Some red flags are difficult to quantified or evaluate )?d(7d-l  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] N{kp^Byim0  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing dV/ ^@[  
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　　正确答案：D Tj(DdR#w  
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　　第2科内部审计技术的96年的试题举例： u9c^:O
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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）  (zIWJJw  
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　　A）Whether the sample is designed to estimate a mean or proportion QYB66g:  
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　　B）The amount of variability in population under study v?6g. [;?  
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　　C）THe sensitivity of decision using this sample to errors of estimaion a+!r5689  
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　　D）the cost per sample obervation >^!)G^B  
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　　正确答案：A a8w/#!^34  
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　　第三科（3）管理控制和信息技术96年的试题举例： zEBUR%9  
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　　An advantage of object-oriented approaches in software design is that they promote： Gf<f#.5y ,  
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　　A） Well -documented programs 'lWgHmE  
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　　B） Simple control paths ?"@`SEdnU2  
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　　C） clear decision logic V'M#."Of/  
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　　D） Resuable code 9YQYg@+R