[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： BN?OvQ  
　　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？ @} 61D  
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　　A）Many common red flags are alis associated with situations where no flad exicts. O+Zt*
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　　B）Some red flags are difficult to quantified or evaluate $LLy#h?V]  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 2\Vzfca  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing n 6PXPc  
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　　正确答案：D c({V[eGY  
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　　第2科内部审计技术的96年的试题举例： ZR~ *Yof y  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） z8 SrZ#mg  
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　　A）Whether the sample is designed to estimate a mean or proportion |z!Y,zaX  
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　　B）The amount of variability in population under study l@x/{0  
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　　C）THe sensitivity of decision using this sample to errors of estimaion <5s51b <  
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　　D）the cost per sample obervation rpk )i:k\  
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　　正确答案：A H5f>Q0jq  
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　　第三科（3）管理控制和信息技术96年的试题举例： m'))prl  
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　　An advantage of object-oriented approaches in software design is that they promote： t,mD{ENm&  
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　　A） Well -documented programs O<&8gk~  
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　　B） Simple control paths OC$Y8Ofr  
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　　C） clear decision logic ZSKSMI%D  
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　　D） Resuable code [xF(t @p