[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： z?7s'2w&{  
　　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？ WMI/Y9N  
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　　A）Many common red flags are alis associated with situations where no flad exicts. ^_<pc|1  
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　　B）Some red flags are difficult to quantified or evaluate se)I
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] }D=h "\_=  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing .b]oB_  
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　　正确答案：D !p9B
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　　第2科内部审计技术的96年的试题举例： \SMH",u  
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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） *:d_~B?Tn  
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　　A）Whether the sample is designed to estimate a mean or proportion ^Xb!dnT.*a  
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　　B）The amount of variability in population under study +bQn2PG=  
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　　C）THe sensitivity of decision using this sample to errors of estimaion C8{CKrVE  
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　　D）the cost per sample obervation mybDK'EW  
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　　正确答案：A ev+NKUi=  
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　　第三科（3）管理控制和信息技术96年的试题举例： N;D+]_;0|  
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　　An advantage of object-oriented approaches in software design is that they promote： LLU>c]a  
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　　A） Well -documented programs %M^bZ?  
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　　B） Simple control paths ( Ni
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　　C） clear decision logic i>w>UA*t  
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　　D） Resuable code KztF#[64W^