[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： HI` q!LPv  
　　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？ U]aH4N  
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　　A）Many common red flags are alis associated with situations where no flad exicts. baD`k?](  
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　　B）Some red flags are difficult to quantified or evaluate !`3q9RT3."  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] Qx B0I/ {  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing IfeCSK,x  
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　　正确答案：D pyW&`
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　　第2科内部审计技术的96年的试题举例： lWVvAoe  
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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） =B0#z]qu  
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　　A）Whether the sample is designed to estimate a mean or proportion W^e
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　　B）The amount of variability in population under study |#y+iXTJ   
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　　C）THe sensitivity of decision using this sample to errors of estimaion i]>)'i  
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　　D）the cost per sample obervation nB;yS<  
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　　正确答案：A MJ=(rp=YU9  
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　　第三科（3）管理控制和信息技术96年的试题举例： TJ&Z/k3-  
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　　An advantage of object-oriented approaches in software design is that they promote： j>OuNeo@4  
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　　A） Well -documented programs 9kpCn.rJ  

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　　B） Simple control paths %yVboA1  
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　　C） clear decision logic 5Tl3k=o}  
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　　D） Resuable code %,Pwo{SH