[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： qt"G[9;  
　　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？ ."TxX.&HE  
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　　A）Many common red flags are alis associated with situations where no flad exicts. |+"<wEKI  
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　　B）Some red flags are difficult to quantified or evaluate 0m7Y>0wC6T  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 2n,*Nd`  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing }Q)#[#e  
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　　正确答案：D 6 +Sxr  
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　　第2科内部审计技术的96年的试题举例： P]<4R:yb  
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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） 2`AY~i9  
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　　A）Whether the sample is designed to estimate a mean or proportion 4qN{n#{+]  
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　　B）The amount of variability in population under study _ ?TN;  
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　　C）THe sensitivity of decision using this sample to errors of estimaion ?RX3MUN
  
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　　D）the cost per sample obervation ~Xw"}S5  
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　　正确答案：A ,ZKr.`B  
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　　第三科（3）管理控制和信息技术96年的试题举例： )r';lGh2#  
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　　An advantage of object-oriented approaches in software design is that they promote： @M<|:Z %.@  
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　　A） Well -documented programs  ^le<}  
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　　B） Simple control paths *zNYZ#  
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　　C） clear decision logic MtM%{=&_  
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　　D） Resuable code ZjT,pOSyb