[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： l.SoiFDd  
　　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？ =%crSuP  
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　　A）Many common red flags are alis associated with situations where no flad exicts. Yc>.P  
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　　B）Some red flags are difficult to quantified or evaluate M
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] @aWd0e]  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing E*UE?4FSw|  
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　　正确答案：D x?G"58  
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　　第2科内部审计技术的96年的试题举例： C.VU"= -  
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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） ALp|fZ\vp  
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　　A）Whether the sample is designed to estimate a mean or proportion 7MwS[N%#  
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　　B）The amount of variability in population under study f;a55%3c  
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　　C）THe sensitivity of decision using this sample to errors of estimaion 1>_2 =^[  
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　　D）the cost per sample obervation EpH\;25u  
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　　正确答案：A 67P@YL  
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　　第三科（3）管理控制和信息技术96年的试题举例： &^K,"a{  
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　　An advantage of object-oriented approaches in software design is that they promote： 0-IL@Di`F  
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　　A） Well -documented programs LVBE+{P\5?  
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　　B） Simple control paths F+m;y  
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　　C） clear decision logic 5P![fX|5  
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　　D） Resuable code bm-&H