[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： 8>6+]]O  
　　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？ >=6tfLQ  
y!mjZR,&  
　　A）Many common red flags are alis associated with situations where no flad exicts. MPT*[&\-  
RBwI*~%g{  
　　B）Some red flags are difficult to quantified or evaluate ~WehG<p v[  
qL,!
 
　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] C{-e(G`Yd  
t_x\&+W  
　　D）The red flags literate is not well enough established to　have a positive impact on auditing /*`u(d2g  
<8+.v6DCd  
　　正确答案：D a%7%NN*i  
d*3k]Ie%5f  
　　第2科内部审计技术的96年的试题举例： oh:g  
%W+*)u72(  
　　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） @iS(P u  
AnP7KSN[\  
　　A）Whether the sample is designed to estimate a mean or proportion UOy`N~\gh+  
+i4S^B/8i  
　　B）The amount of variability in population under study 5yuj}/PZ  
j0Kj>  
　　C）THe sensitivity of decision using this sample to errors of estimaion 37T<LU  
3/@ 7$nV  
　　D）the cost per sample obervation k3}|^/bHJ  
MU<Y,
4/k  
　　正确答案：A 1ePZs$   
b{b2L.  
　　第三科（3）管理控制和信息技术96年的试题举例： 7Xw;TA  
(w-z~#<  
　　An advantage of object-oriented approaches in software design is that they promote： S c_*L<$  
(XX6M[M8  
　　A） Well -documented programs QDF1$,s4i  
q+>{@tP9  
　　B） Simple control paths m3+MRy5  
ltO:./6v  
　　C） clear decision logic bT|a]b:  
0 j:8Ve  
　　D） Resuable code ic%<
39