[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： ee7{5  
　　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？ wBbJ \  
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　　A）Many common red flags are alis associated with situations where no flad exicts. ;#>,eD2u  
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　　B）Some red flags are difficult to quantified or evaluate YM(`E9{h  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] .Y^UPxf@  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing r{Stsha(  
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　　正确答案：D 2!y%nkO*  
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　　第2科内部审计技术的96年的试题举例： i,h)   
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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） pEn3:.l<  
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　　A）Whether the sample is designed to estimate a mean or proportion {;kH&Pp  
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　　B）The amount of variability in population under study eT4+O5t  
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　　C）THe sensitivity of decision using this sample to errors of estimaion .AzGPcJY  
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　　D）the cost per sample obervation Q~L"Mr8>V  
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　　正确答案：A k\~A\UIYo  
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　　第三科（3）管理控制和信息技术96年的试题举例： VHUOI64*  
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　　An advantage of object-oriented approaches in software design is that they promote： POouO/r$  
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　　A） Well -documented programs j$f`:A  
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　　B） Simple control paths cHG>iW9C  
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　　C） clear decision logic -A\J:2a|  
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　　D） Resuable code  @rh1W$