[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： =QrA0k
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　　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？ PSW#^o  
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　　A）Many common red flags are alis associated with situations where no flad exicts. @<vF]\Ce  
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　　B）Some red flags are difficult to quantified or evaluate /K_ i8!y  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 5{')GTdX>  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing oz%h)#;  
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　　正确答案：D M'^(3#ZU  
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　　第2科内部审计技术的96年的试题举例： 'To<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） _kh>Z  
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　　A）Whether the sample is designed to estimate a mean or proportion b![t6-f^z  
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　　B）The amount of variability in population under study \C|;F  
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　　C）THe sensitivity of decision using this sample to errors of estimaion ! \aV0,  
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　　D）the cost per sample obervation R @"`~#$$  
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　　正确答案：A /M 0 p_4  
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　　第三科（3）管理控制和信息技术96年的试题举例： .SG0}8gW  
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　　An advantage of object-oriented approaches in software design is that they promote： !0b

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　　A） Well -documented programs l#Yx
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　　B） Simple control paths ^Ss<X}es-  
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　　C） clear decision logic VR"8 Di&)  
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　　D） Resuable code P2>:p%Z