[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： PNG'"7O
  
　　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？ mB,7YZ v  
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　　A）Many common red flags are alis associated with situations where no flad exicts. IW46-;l7  
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　　B）Some red flags are difficult to quantified or evaluate &sllM  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] M-Js"cB[  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing Ry(!<w,  
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　　正确答案：D byMO&Lb*  
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　　第2科内部审计技术的96年的试题举例： [sad}@R7  
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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） Y'Af I^K  
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　　A）Whether the sample is designed to estimate a mean or proportion 7}#vANm  
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　　B）The amount of variability in population under study V- vVb  
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　　C）THe sensitivity of decision using this sample to errors of estimaion j4l7Tx  
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　　D）the cost per sample obervation g7H;d  
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　　正确答案：A *= D$  
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　　第三科（3）管理控制和信息技术96年的试题举例： J3'"-,Hv  
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　　An advantage of object-oriented approaches in software design is that they promote：
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　　A） Well -documented programs %1 v)rg y  
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　　B） Simple control paths igp4[Hj  
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　　C） clear decision logic mrJQB  I+  
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　　D） Resuable code +F/'+