[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： e
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　　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？ c1CP12  
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　　A）Many common red flags are alis associated with situations where no flad exicts. !V@Y \M d  
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　　B）Some red flags are difficult to quantified or evaluate C3bZ3vcW$  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] q&Q* gEFK  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing ERGDo=j  
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　　正确答案：D CHWyy  
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　　第2科内部审计技术的96年的试题举例：  O\]CfzR  
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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） ;b cy(Fp,\  
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　　A）Whether the sample is designed to estimate a mean or proportion c2?(.UV  
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　　B）The amount of variability in population under study U`:#+8h-}  
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　　C）THe sensitivity of decision using this sample to errors of estimaion %r6~5_A  
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　　D）the cost per sample obervation V[+  Pb]  
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　　正确答案：A +#1WOQfAD  
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　　第三科（3）管理控制和信息技术96年的试题举例： wxo(  
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　　An advantage of object-oriented approaches in software design is that they promote： T_jwj N  
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　　A） Well -documented programs gA2\c5F<  
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　　B） Simple control paths bMkn(_H)\  
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　　C） clear decision logic 3
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　　D） Resuable code 9<[RXY