[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 & l ['  
　　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？ "=JE12=u  
! CJ*zZ*  
　　A）Many common red flags are alis associated with situations where no flad exicts. }U4mXkZF  
Kb1@+  
　　B）Some red flags are difficult to quantified or evaluate 4I|pkdF_  
<(V~eo e  
　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] <=w!:   
L{&=SR.  
　　D）The red flags literate is not well enough established to　have a positive impact on auditing :uC9 #H"b  
(Jk[%_b>_  
　　正确答案：D VWzuV&;P  
<aI}+  
　　第2科内部审计技术的96年的试题举例： G2+ gEg  
GaL UZviJ_  
　　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） +Yc
@<$4  
Q&"oh  
　　A）Whether the sample is designed to estimate a mean or proportion k`5K&  
p{``a=  
　　B）The amount of variability in population under study /NobS'd  
s#")hMJQ  
　　C）THe sensitivity of decision using this sample to errors of estimaion AN|f:259  
joZd  
　　D）the cost per sample obervation PAxR?2m{  
dO,;k+  
　　正确答案：A ]D=fvvST  
n[ # **s  
　　第三科（3）管理控制和信息技术96年的试题举例： {Ve`VV5E  
|YfJ#Agm+  
　　An advantage of object-oriented approaches in software design is that they promote： UN:qE oS  
\=&Z_6Mu  
　　A） Well -documented programs rR#wbDr5  
>J)4e~9EJ2  
　　B） Simple control paths %=\*OIhl  
mG0_&'"YIG  
　　C） clear decision logic ?1] \3nj  
w|*D{`O  
　　D） Resuable code ?I"?J/zm