[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： Z"qJil}  
　　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？ hS*&p0YV~M  
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　　A）Many common red flags are alis associated with situations where no flad exicts. m9\"B3sr  
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　　B）Some red flags are difficult to quantified or evaluate :>Bk
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 9HPmJ`b  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 4[&&E7
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　　正确答案：D N-t"CBTO  
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　　第2科内部审计技术的96年的试题举例： )q.ZzijG/  
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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） OCJt5#e~A  
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　　A）Whether the sample is designed to estimate a mean or proportion %IE;'aa }  
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　　B）The amount of variability in population under study Qa\,)<'D:  
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　　C）THe sensitivity of decision using this sample to errors of estimaion (+0(A777M  
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　　D）the cost per sample obervation *D
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　　正确答案：A >,tJq%  
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　　第三科（3）管理控制和信息技术96年的试题举例： T8)X?>CIW  
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　　An advantage of object-oriented approaches in software design is that they promote： n%G[Y^^ ,  
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　　A） Well -documented programs Yk)fBPHr  
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　　B） Simple control paths N$v_z>6Z  
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　　C） clear decision logic BOR$R}q  
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　　D） Resuable code %`K{0b