[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： -.IEgggf  
　　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？ :7g=b%;  
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　　A）Many common red flags are alis associated with situations where no flad exicts. w%y
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　　B）Some red flags are difficult to quantified or evaluate 445o DkG  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] $w#r"= )  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing ]y@F8$D!  
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　　正确答案：D *\uM.m0$
 
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　　第2科内部审计技术的96年的试题举例： =1p8i  
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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） MZ>6o5K|  
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　　A）Whether the sample is designed to estimate a mean or proportion +7V{ABfGl  
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　　B）The amount of variability in population under study I$t3qd{H&  
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　　C）THe sensitivity of decision using this sample to errors of estimaion Bux [6O%  
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　　D）the cost per sample obervation nH|,T%  
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　　正确答案：A SOZPZUUEJ  
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　　第三科（3）管理控制和信息技术96年的试题举例： 5kypMHJm  
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　　An advantage of object-oriented approaches in software design is that they promote： :1ecx$  
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　　A） Well -documented programs bx4'en#  
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　　B） Simple control paths N6OMYP1  
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　　C） clear decision logic 3REx45M2  
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　　D） Resuable code @Ky> 9m{