[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： E^~ {thf  
　　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？ nppSrj?  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 0\eSiXs  
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　　B）Some red flags are difficult to quantified or evaluate 5cl^: Ua  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] P8tCzjrV  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 2Ns<lh   
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　　正确答案：D rAgpcp}  
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　　第2科内部审计技术的96年的试题举例： e`5:46k|  
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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） kjSzuqB  
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　　A）Whether the sample is designed to estimate a mean or proportion =sS=  
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　　B）The amount of variability in population under study C3 m_sv#e  
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　　C）THe sensitivity of decision using this sample to errors of estimaion c3\p@}  

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　　D）the cost per sample obervation c{T)31ldW  
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　　正确答案：A b}N\h<\G  
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　　第三科（3）管理控制和信息技术96年的试题举例： d 5hx%M  
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　　An advantage of object-oriented approaches in software design is that they promote： /&!o]fU1C  
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　　A） Well -documented programs bnE&-N*  
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　　B） Simple control paths TI8EW  
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　　C） clear decision logic 6$fwpW  
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　　D） Resuable code eJEcLK3u