[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： xP1`FSO8=  
　　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？ l*l(QvN_  
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　　A）Many common red flags are alis associated with situations where no flad exicts. tvC7LLNP<  
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　　B）Some red flags are difficult to quantified or evaluate $jDp ^ -  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] u/@dWeY[]  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing ZA
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　　正确答案：D u.}z}'-  
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　　第2科内部审计技术的96年的试题举例： W .c:Pulg  
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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） XOM@Pi#z  
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　　A）Whether the sample is designed to estimate a mean or proportion LZ@4,Uj  
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　　B）The amount of variability in population under study e3 L<;MAt  
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　　C）THe sensitivity of decision using this sample to errors of estimaion h4xRRyK  
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　　D）the cost per sample obervation wHQyMq^  
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　　正确答案：A s-Mzl?o  
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　　第三科（3）管理控制和信息技术96年的试题举例： :EK.&%2  
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　　An advantage of object-oriented approaches in software design is that they promote： mn=G6h T}W  
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　　A） Well -documented programs ]hBp elKJ  
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　　B） Simple control paths w*})ZYIUT  
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　　C） clear decision logic Y%UfwbX!g  
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　　D） Resuable code T j7
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