[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： {LeEnh-  
　　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？ p{J_d,JH  
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　　A）Many common red flags are alis associated with situations where no flad exicts. i=a LC*@  

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　　B）Some red flags are difficult to quantified or evaluate 8dhY"&  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] /fq6-;co+  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing ;R!
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　　正确答案：D A!kyga6F5  
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　　第2科内部审计技术的96年的试题举例： _2Z3?/ Y  
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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） eQx"nl3U%  
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　　A）Whether the sample is designed to estimate a mean or proportion OQQ9R?Ll {  
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　　B）The amount of variability in population under study `[\phv  
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　　C）THe sensitivity of decision using this sample to errors of estimaion v1=X=H  
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　　D）the cost per sample obervation z{d5Lrk  
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　　正确答案：A kU/=Du  
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　　第三科（3）管理控制和信息技术96年的试题举例： $rEd5W&d!  
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　　An advantage of object-oriented approaches in software design is that they promote： A%1=6  
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　　A） Well -documented programs Y(zN  
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　　B） Simple control paths ^^SfIK?p  
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　　C） clear decision logic J#DcT@  
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　　D） Resuable code g4~qcI=a