[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： eRc+.m[  
　　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？ Fxdu)F,~u  
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　　A）Many common red flags are alis associated with situations where no flad exicts. nfET;:{  
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　　B）Some red flags are difficult to quantified or evaluate [74HUw>  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] W~ (@*
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 9J h"1i>x2  
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　　正确答案：D U>?q|(u  
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　　第2科内部审计技术的96年的试题举例： <0T5W#H`D  
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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） =NLsT.aa  
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　　A）Whether the sample is designed to estimate a mean or proportion V/5.37FSb  
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　　B）The amount of variability in population under study P,U$ X+  
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　　C）THe sensitivity of decision using this sample to errors of estimaion u UXj  
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　　D）the cost per sample obervation idW
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　　正确答案：A n+1!/H=d  
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　　第三科（3）管理控制和信息技术96年的试题举例： gv)F`uRWA  
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　　An advantage of object-oriented approaches in software design is that they promote： 4g<F."  
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　　A） Well -documented programs fd~a\5%e  
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　　B） Simple control paths zY_xJ"/9  
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　　C） clear decision logic i4;`dCT|A  
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　　D） Resuable code ms9zp?M