[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： ,lA.C%4au~  
　　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？ KD
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　　A）Many common red flags are alis associated with situations where no flad exicts. R8rfM?"W  
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　　B）Some red flags are difficult to quantified or evaluate /!^&;$A'  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] ?Kvl!F!`
 
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing : =%0Mb:  
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　　正确答案：D W^3uEm&l!)  
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　　第2科内部审计技术的96年的试题举例： .q&'&~!_  
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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） <E\$3Ym9  
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　　A）Whether the sample is designed to estimate a mean or proportion fwK}/0%  
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　　B）The amount of variability in population under study ? 4H i-  
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　　C）THe sensitivity of decision using this sample to errors of estimaion .h0b~nI>>  
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　　D）the cost per sample obervation kJWN.  
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　　正确答案：A n,B,"\fw  
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　　第三科（3）管理控制和信息技术96年的试题举例： %QKZT=}  
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　　An advantage of object-oriented approaches in software design is that they promote： kP/M<X"  
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　　A） Well -documented programs h3dsd  
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　　B） Simple control paths 
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　　C） clear decision logic Us+pc^A  
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　　D） Resuable code +cD!1IT: