[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： {|6(_SM|  
　　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？ Dm[4`p@IY\  
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　　A）Many common red flags are alis associated with situations where no flad exicts. |j niI(  
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　　B）Some red flags are difficult to quantified or evaluate >9(lFh0P  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] XFPWW,  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing keEyE;O}u  
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　　正确答案：D 2`Xy}9N/Y  
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　　第2科内部审计技术的96年的试题举例： =9e()j  
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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） "EQ-`b=I4  
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　　A）Whether the sample is designed to estimate a mean or proportion }\B`tAN  
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　　B）The amount of variability in population under study z{cIG8z  
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　　C）THe sensitivity of decision using this sample to errors of estimaion G@anY=D\EB  
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　　D）the cost per sample obervation H~1*`m  
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　　正确答案：A _mKO4Atw  
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　　第三科（3）管理控制和信息技术96年的试题举例： JG
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　　An advantage of object-oriented approaches in software design is that they promote： O2?ye4uq  
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　　A） Well -documented programs 'Uew(o  
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　　B） Simple control paths xjiMM>|n  
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　　C） clear decision logic i Vzv/Lqm1  
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　　D） Resuable code eXWiTi@