[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： y<gYf -E+  
　　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？ e"&9G}.f  
.L5T4)  
　　A）Many common red flags are alis associated with situations where no flad exicts. p<^/T,&I  
&@.=)4Y  
　　B）Some red flags are difficult to quantified or evaluate dpOL1rrE  
',xsUgk  
　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] xhoLQD  
5|B(K @<  
　　D）The red flags literate is not well enough established to　have a positive impact on auditing qI/r_  
%RR|QY*  
　　正确答案：D H9a3rA>  
uq1(yyWp(  
　　第2科内部审计技术的96年的试题举例： 9.w3VF_C  
&>^Ympr  
　　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） VL,?91qwe  
R~mMGz  
　　A）Whether the sample is designed to estimate a mean or proportion YH'.Yj2  
!j\&BAxTEk  
　　B）The amount of variability in population under study $hY]EB  
Wa
Z@  
　　C）THe sensitivity of decision using this sample to errors of estimaion `[HoxCV3o  
0 6v5/Xf  
　　D）the cost per sample obervation \crb&EgID  
YdL1(|EdM  
　　正确答案：A !gH.st  
:|6D@  
　　第三科（3）管理控制和信息技术96年的试题举例： >C d&K9H  
|$*9j""u  
　　An advantage of object-oriented approaches in software design is that they promote： /iJhCB[QZ  
vkauX:M  
　　A） Well -documented programs }n&JZ`8<s  
-,CndRKx  
　　B） Simple control paths 6'lT`E|  
5'L}LT8p@  
　　C） clear decision logic RgzSaP;;  
W&q5cz  
　　D） Resuable code |Btx&'m