[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： tjne[p  
　　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？ J/Ch /Sa  
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　　A）Many common red flags are alis associated with situations where no flad exicts. W<~u0AyO 3  
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　　B）Some red flags are difficult to quantified or evaluate criNeKa  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] rZRTQ  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing =C^4nP-  
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　　正确答案：D
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　　第2科内部审计技术的96年的试题举例： ]<_v;Q<t  
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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） `]/0& S  
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　　A）Whether the sample is designed to estimate a mean or proportion &?9~e>.OS  
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　　B）The amount of variability in population under study ;T>.  
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　　C）THe sensitivity of decision using this sample to errors of estimaion _G^4KwYp  
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　　D）the cost per sample obervation Z?."cuTt  
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　　正确答案：A reNUIDt/c  
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　　第三科（3）管理控制和信息技术96年的试题举例： Tx$bg(  
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　　An advantage of object-oriented approaches in software design is that they promote： # BI Z|  
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　　A） Well -documented programs 4tp}  
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　　B） Simple control paths A=wh&X  
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　　C） clear decision logic i6:O9Km  
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　　D） Resuable code )=#zMdK&