[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： }Z0)FU+  
　　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？ ^Ud`2 OW;2  
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　　A）Many common red flags are alis associated with situations where no flad exicts. @OwU[\6fc}  
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　　B）Some red flags are difficult to quantified or evaluate P5] cEZ n  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] V!]e#QH;  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing EMs$~CL4  
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　　正确答案：D r~t&;yRv  
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　　第2科内部审计技术的96年的试题举例：
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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） Z(xn-  
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　　A）Whether the sample is designed to estimate a mean or proportion prIq9U|@  
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　　B）The amount of variability in population under study J0o U5d=3  
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　　C）THe sensitivity of decision using this sample to errors of estimaion  $JX_e  
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　　D）the cost per sample obervation M{O2O(  
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　　正确答案：A Y;-"Z  
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　　第三科（3）管理控制和信息技术96年的试题举例： *dUnP{6g  
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　　An advantage of object-oriented approaches in software design is that they promote： xvpS%MS  
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　　A） Well -documented programs (qohb0  
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　　B） Simple control paths d*q_DV  
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　　C） clear decision logic CgEeO,N]j  
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　　D） Resuable code LR9dQ=fHS