[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： V,*<E&+  
　　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？ Asy&X  
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　　A）Many common red flags are alis associated with situations where no flad exicts. [f1'Qb  
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　　B）Some red flags are difficult to quantified or evaluate MXsCm(  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 5}+&Em":  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing N4xCZb  

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　　正确答案：D -](NMRqfN  
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　　第2科内部审计技术的96年的试题举例： pGsk[.  
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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） @{X<|,W9w  
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　　A）Whether the sample is designed to estimate a mean or proportion _,ki/7{  
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　　B）The amount of variability in population under study z>6hK:27  
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　　C）THe sensitivity of decision using this sample to errors of estimaion >, 9R :X(  
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　　D）the cost per sample obervation O-=~ Bn _  
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　　正确答案：A <\fB+ AZ  
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　　第三科（3）管理控制和信息技术96年的试题举例： ROWI.|  
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　　An advantage of object-oriented approaches in software design is that they promote： R^ln-H;  
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　　A） Well -documented programs Zw`9
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　　B） Simple control paths $!ATj`}kb  
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　　C） clear decision logic ?
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　　D） Resuable code jY+uOH