[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： Q\3 Z|%  
　　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？ w_iamqe,  
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　　A）Many common red flags are alis associated with situations where no flad exicts. JkA|Qdj~Mr  
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　　B）Some red flags are difficult to quantified or evaluate pNE(n4v  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] Y3ZK%OyPR  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing =N|kn<h4  
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　　正确答案：D 9(!]NNf!  
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　　第2科内部审计技术的96年的试题举例： '~wpP=<yyF  
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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） ]> Y/r-!  
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　　A）Whether the sample is designed to estimate a mean or proportion mEuHl>  
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　　B）The amount of variability in population under study i(6J>^I  
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　　C）THe sensitivity of decision using this sample to errors of estimaion hD<f3_k  
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　　D）the cost per sample obervation i$-#d
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　　正确答案：A qsg>5E  
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　　第三科（3）管理控制和信息技术96年的试题举例： ]wuy_+$  
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　　An advantage of object-oriented approaches in software design is that they promote： BvSIM%>h  
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　　A） Well -documented programs [ev-^[  
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　　B） Simple control paths \`,xgC9K  
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　　C） clear decision logic 2#_38=K=@  
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　　D） Resuable code YbMssd2Yg