[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： bI9~jWgGp  
　　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？ oDAXiY$u  
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　　A）Many common red flags are alis associated with situations where no flad exicts. ZdWm:(nkU  
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　　B）Some red flags are difficult to quantified or evaluate U,{eHe ?>T  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] Q6!zZ))~  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing w(3G&11N?  
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　　正确答案：D ?(F6#"
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　　第2科内部审计技术的96年的试题举例： $2M$?4S/T  
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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） Y>dzR)~3[  
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　　A）Whether the sample is designed to estimate a mean or proportion $$;M^WV^?.  
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　　B）The amount of variability in population under study @&3EJ1   
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　　C）THe sensitivity of decision using this sample to errors of estimaion 1POmP&fI(  
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　　D）the cost per sample obervation &4x}ppX  
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　　正确答案：A S8 wLmd>  
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　　第三科（3）管理控制和信息技术96年的试题举例： U!?_W=?  
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　　An advantage of object-oriented approaches in software design is that they promote： /}fHt^2H  
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　　A） Well -documented programs r|fL&dtr  
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　　B） Simple control paths U}e!Wjrc  
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　　C） clear decision logic .*?wF  
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　　D） Resuable code s_OF(o