[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： oXYMoi  
　　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？ iI?{"}BZ  
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　　A）Many common red flags are alis associated with situations where no flad exicts. QT!5l`  
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　　B）Some red flags are difficult to quantified or evaluate /Jlv"R1,  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement]  '3,\@4  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing Omyt2`q  
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　　正确答案：D Vb4;-?s_  
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　　第2科内部审计技术的96年的试题举例： Je7RrCz  
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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） j$@tK0P  
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　　A）Whether the sample is designed to estimate a mean or proportion hKe30#:
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　　B）The amount of variability in population under study d>i13dAI  
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　　C）THe sensitivity of decision using this sample to errors of estimaion Wd 2sh   
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　　D）the cost per sample obervation 9K"JYJ q2  
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　　正确答案：A z@h~Vb&I  
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　　第三科（3）管理控制和信息技术96年的试题举例： Y94MI1O5$  
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　　An advantage of object-oriented approaches in software design is that they promote： _"N\b%CkO  
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　　A） Well -documented programs =_d%=m  
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　　B） Simple control paths &7[[h+Lb  
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　　C） clear decision logic Qi=*1QAkr  
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　　D） Resuable code ygViPz <J