[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： D_dv8  
　　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？ |mKohV qr  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 7RDmvWd-'?  
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　　B）Some red flags are difficult to quantified or evaluate |fKT@2(  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] /Pextj<  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing UJ,vE}=_{  
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　　正确答案：D F'|K>!H  
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　　第2科内部审计技术的96年的试题举例： #M~yt`R~  
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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） by+xK~>  
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　　A）Whether the sample is designed to estimate a mean or proportion J.R]) &CB  
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　　B）The amount of variability in population under study wb9(aS4  
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　　C）THe sensitivity of decision using this sample to errors of estimaion 2->Lz  
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　　D）the cost per sample obervation qRaPh:Q'  
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　　正确答案：A 3UXZ|
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　　第三科（3）管理控制和信息技术96年的试题举例： Fm:Ys](  
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　　An advantage of object-oriented approaches in software design is that they promote： {X<g93  
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　　A） Well -documented programs 1n<4yfJ  
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　　B） Simple control paths `^#4okg]  
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　　C） clear decision logic {J)%6eL?  
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　　D） Resuable code o@N[O^Q V