[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： ?vtX"Fdz  
　　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？ i'HQQWd  
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　　A）Many common red flags are alis associated with situations where no flad exicts. Y "jE'  
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　　B）Some red flags are difficult to quantified or evaluate .qD@ Y3-  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] Tx >K:`oB  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing /n5n )P@L  
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　　正确答案：D 7[#xOZT  
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　　第2科内部审计技术的96年的试题举例： VD7i52x S  
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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） c4mh EE-  
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　　A）Whether the sample is designed to estimate a mean or proportion v! hY  
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　　B）The amount of variability in population under study Kuw^qX"  
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　　C）THe sensitivity of decision using this sample to errors of estimaion fb]S-z(  
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　　D）the cost per sample obervation {3\R|tZh,`  
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　　正确答案：A Wr~yK? : ]  
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　　第三科（3）管理控制和信息技术96年的试题举例： 4vZ4/#(x  
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　　An advantage of object-oriented approaches in software design is that they promote： YlK7;yrq(  
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　　A） Well -documented programs |i%2%V#  
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　　B） Simple control paths PR7f(NC  
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　　C） clear decision logic P }7 zE3V  
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　　D） Resuable code _k66Mkd#b