[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：
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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？ 'tvX.aX2  

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　　A）Many common red flags are alis associated with situations where no flad exicts. ZZq]I
 
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　　B）Some red flags are difficult to quantified or evaluate uJ-Q]yQ  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] {6Y|Z>  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing D8X~qt/  
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　　正确答案：D 9UDanj P  
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　　第2科内部审计技术的96年的试题举例： ! =Scpo_  
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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） &~=FXe0S  
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　　A）Whether the sample is designed to estimate a mean or proportion =T!eyG
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　　B）The amount of variability in population under study &_cH9zw@  
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　　C）THe sensitivity of decision using this sample to errors of estimaion rj}O2~W~
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　　D）the cost per sample obervation QNbV=*F?  
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　　正确答案：A U45kA\[bZ  
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　　第三科（3）管理控制和信息技术96年的试题举例： ?_ 476A  
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　　An advantage of object-oriented approaches in software design is that they promote： w.VjGPp  
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　　A） Well -documented programs H^ 'As;R  
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　　B） Simple control paths 7f] qCZ<0V  
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　　C） clear decision logic x" lcE@(  
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　　D） Resuable code Ty<."dyPW