[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： iVqa0Gl+}  
　　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？ N cnL-k.  
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　　A）Many common red flags are alis associated with situations where no flad exicts. ZX03FJL7u  
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　　B）Some red flags are difficult to quantified or evaluate /{+77{#Qn  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] Gw0MDV&[  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing H_+F~P5RC  
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　　正确答案：D ? bnhx  
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　　第2科内部审计技术的96年的试题举例： R8YA"(j!L  
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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） `1qM S q  
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　　A）Whether the sample is designed to estimate a mean or proportion 2*9rhOK*  
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　　B）The amount of variability in population under study RmcQGQ
 
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　　C）THe sensitivity of decision using this sample to errors of estimaion }ikJa  
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　　D）the cost per sample obervation a 54qv^I S  
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　　正确答案：A Lr}>Md  
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　　第三科（3）管理控制和信息技术96年的试题举例： H&3i[D!p  
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　　An advantage of object-oriented approaches in software design is that they promote： .P>-Fh,_p  
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　　A） Well -documented programs X`E3lgfqT  
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　　B） Simple control paths \"^.>+  
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　　C） clear decision logic b&~s}IX
 
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　　D） Resuable code P-~kxb9aa