[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： cOcF 
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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？ 0R AmwfXm  
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　　A）Many common red flags are alis associated with situations where no flad exicts. zvYkWaa_Qz  
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　　B）Some red flags are difficult to quantified or evaluate wO&`3Q3~$  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] S-WD?BFC  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing !ccKbw)J#  
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　　正确答案：D *T$o"*}  
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　　第2科内部审计技术的96年的试题举例： m5Q,RwJ!xK  
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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） W76K/A<h>  
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　　A）Whether the sample is designed to estimate a mean or proportion 3P~I'FQ  
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　　B）The amount of variability in population under study $D +6=m[  
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　　C）THe sensitivity of decision using this sample to errors of estimaion ewg&DBbN"  
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　　D）the cost per sample obervation 2Un~Iy  
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　　正确答案：A xr+K: bw  
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　　第三科（3）管理控制和信息技术96年的试题举例： exrsYo!%  
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　　An advantage of object-oriented approaches in software design is that they promote： YMOy
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　　A） Well -documented programs *#-X0}'s  
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　　B） Simple control paths Q1 ?O~ao  
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　　C） clear decision logic 3XdN\xc  
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　　D） Resuable code ?F]Yebp^