[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： vc;$-v$&  
　　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？ 84& $^lNV  
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　　A）Many common red flags are alis associated with situations where no flad exicts. U]H#MiC!  
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　　B）Some red flags are difficult to quantified or evaluate ;"5&b!=t  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] &R'c.  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing t&C1Oo}=3  
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　　正确答案：D /L g)i\R;  
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　　第2科内部审计技术的96年的试题举例： p_gm3Q  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） 6,8h]?u.  
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　　A）Whether the sample is designed to estimate a mean or proportion ^1I1 9q  
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　　B）The amount of variability in population under study ]vUwG--*  
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　　C）THe sensitivity of decision using this sample to errors of estimaion %D{6[8  
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　　D）the cost per sample obervation ,aZ[R27rpL  
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　　正确答案：A _}Ac n$  
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　　第三科（3）管理控制和信息技术96年的试题举例： _aSxc)?  
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　　An advantage of object-oriented approaches in software design is that they promote： t\dN DS  
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　　A） Well -documented programs yLvDMPj  
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　　B） Simple control paths I3L<[-ZE  
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　　C） clear decision logic gh]cXuph  
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　　D） Resuable code e8a+2.!&\