[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： 3$hIc)  
　　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？ 20I`F>-*  
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　　A）Many common red flags are alis associated with situations where no flad exicts. ?|,:;^2l1  
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　　B）Some red flags are difficult to quantified or evaluate 1;[KBYUH  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] ;_\yg )X,  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing H!*ypJ  
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　　正确答案：D Oj-\  
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　　第2科内部审计技术的96年的试题举例： :G>w MMv&z  
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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） YM`T"`f  
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　　A）Whether the sample is designed to estimate a mean or proportion N3$1f$`  
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　　B）The amount of variability in population under study +TbAtkEF*  
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　　C）THe sensitivity of decision using this sample to errors of estimaion A+^okT37r  
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　　D）the cost per sample obervation uxyj6(  
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　　正确答案：A (F^R9G|  
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　　第三科（3）管理控制和信息技术96年的试题举例： #b/L~Bw[  
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　　An advantage of object-oriented approaches in software design is that they promote： [.4{s  
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　　A） Well -documented programs 7j)ky2r#  
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　　B） Simple control paths # bHkI~  
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　　C） clear decision logic 6D Xja_lp  
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　　D） Resuable code !Ew ff|v"