[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： K<c2P
Fo)Q  
　　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？ A&N$tH  
43
KaL(  
　　A）Many common red flags are alis associated with situations where no flad exicts. BSN6|W  
7g-Dfg.w
 
　　B）Some red flags are difficult to quantified or evaluate ytEQ`  
sNL+
F  
　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] I$n+DwKcN  

y'^F,WTM  
　　D）The red flags literate is not well enough established to　have a positive impact on auditing y)P&]&"?  
(FuEd11R  
　　正确答案：D FIH@2zA  
W:WQaF`2x  
　　第2科内部审计技术的96年的试题举例： V]Sgx00;  
9+}cE**=d  
　　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） JlUb0{8PE  
UanEzx%  
　　A）Whether the sample is designed to estimate a mean or proportion R6 ;jY/*#  
X1Qr_o-BR  
　　B）The amount of variability in population under study Ddb-@YD&+0  

*\D}eBd|  
　　C）THe sensitivity of decision using this sample to errors of estimaion 47KNT7C  
YUCC*t  
　　D）the cost per sample obervation d [r-k 2  
kL|\wci  
　　正确答案：A C#0brCQq3  
n[|6khOL-  
　　第三科（3）管理控制和信息技术96年的试题举例： @a0Q0M  
] @ufV  
　　An advantage of object-oriented approaches in software design is that they promote： -OWZ6#v(  
^
ESUMXb  
　　A） Well -documented programs wZQ)jo7*g  
d,UCH  
　　B） Simple control paths Yr=8!iR$  
$%=G[/i'  
　　C） clear decision logic 40u7fojg2  
[,rn3CA  
　　D） Resuable code syRN4