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[知识整理]国际注册内部审计师(CIA)考试试题举例 [复制链接]

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离线lisa
 
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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-01-09
— 本帖被 阿文哥 从 学审计 移动到本区(2012-07-04) —
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  
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