[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： -Ju;
i<  
　　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？
' -9=>  
}
(DH_0  
　　A）Many common red flags are alis associated with situations where no flad exicts. \N-3JOVy  
2( I4h[  
　　B）Some red flags are difficult to quantified or evaluate :+w6 i_\d5  
mJ( ElDG  
　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] hi(e%da  
Wt@hST  
　　D）The red flags literate is not well enough established to　have a positive impact on auditing $!$If( 7  
+84 p/B#  
　　正确答案：D G=gU|& (  
-{C Gn5]_#  
　　第2科内部审计技术的96年的试题举例： ^7i7yM}6(  
Zl'/Mxg  
　　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） )}"`$6:k`  
*ZLisq-f  
　　A）Whether the sample is designed to estimate a mean or proportion O#):*II`9  
av5a2r0W1  
　　B）The amount of variability in population under study zN;P_@U  
LXJ;8uW2y  
　　C）THe sensitivity of decision using this sample to errors of estimaion ;ThFB  
'Q7^bF^  
　　D）the cost per sample obervation QBi]gT@&g  
k' Fu&r  
　　正确答案：A m]}U!XT  
L^Q;M,.c;  
　　第三科（3）管理控制和信息技术96年的试题举例： a9 q:e  
Z]tQmV8e  
　　An advantage of object-oriented approaches in software design is that they promote： 0y/31 hp  
-F*vN'  
　　A） Well -documented programs ypGt6t(;  
j_h:_D4  
　　B） Simple control paths L AA(2  
3OKs?i3A  
　　C） clear decision logic .p o,.}  
u)r:0;5  
　　D） Resuable code 
!\BM