[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： k &\YfE3*  
　　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？ IT \Pj_  
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　　A）Many common red flags are alis associated with situations where no flad exicts. H*U\P2C!)  
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　　B）Some red flags are difficult to quantified or evaluate 9T*%CI  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] Up|\&2_  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 2i);2>HLG  
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　　正确答案：D X8T7(w<0%f  
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　　第2科内部审计技术的96年的试题举例： h-VpX6  
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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） 9g" 1WZ!  
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　　A）Whether the sample is designed to estimate a mean or proportion *qcL(] Yq  
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　　B）The amount of variability in population under study M4a-+T"  
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　　C）THe sensitivity of decision using this sample to errors of estimaion [0GM!3YJ7  
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　　D）the cost per sample obervation H~~I6D{8  
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　　正确答案：A SU, t,i  
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　　第三科（3）管理控制和信息技术96年的试题举例： ]y6`9p  
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　　An advantage of object-oriented approaches in software design is that they promote： `~( P  
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　　A） Well -documented programs 3Lwl~h!  
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　　B） Simple control paths Fi{~UOZg  
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　　C） clear decision logic x
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　　D） Resuable code @]f"X>