[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： :?HSZocf  
　　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？ `-VG ?J  
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　　A）Many common red flags are alis associated with situations where no flad exicts. HHz;0V4w
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　　B）Some red flags are difficult to quantified or evaluate ,09DBxQq,  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] c Zqfz  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing pvlDjj}  
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　　正确答案：D  R.K?  
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　　第2科内部审计技术的96年的试题举例： $=/rGpAk  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） Nepi|
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　　A）Whether the sample is designed to estimate a mean or proportion !X-9Ms}(
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　　B）The amount of variability in population under study S+r^B?a<oM  
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　　C）THe sensitivity of decision using this sample to errors of estimaion -$.0Dc)3!  
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　　D）the cost per sample obervation yE#g5V&  
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　　正确答案：A mjbTy"}"  
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　　第三科（3）管理控制和信息技术96年的试题举例： xk& NAB  
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　　An advantage of object-oriented approaches in software design is that they promote： a"x}b
  
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　　A） Well -documented programs dPsLZ"I  
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　　B） Simple control paths }`9jH:q-Z  
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　　C） clear decision logic vDsF-
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　　D） Resuable code 5$kdgFq(