[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： ?!ig/ufZ  
　　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？ 0WFZx Ad"  
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　　A）Many common red flags are alis associated with situations where no flad exicts. Zo`^pQS  
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　　B）Some red flags are difficult to quantified or evaluate xFJ>s-g*  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 2+'&||h  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 7D,+1>5^Ne  
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　　正确答案：D cGDA0#r  
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　　第2科内部审计技术的96年的试题举例： e1#}
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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） _MR2,mC  
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　　A）Whether the sample is designed to estimate a mean or proportion P_;oSN|>  
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　　B）The amount of variability in population under study zAH+{4lC+  
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　　C）THe sensitivity of decision using this sample to errors of estimaion h(Z7a%_  
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　　D）the cost per sample obervation ,Ubnz  
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　　正确答案：A \l:n  
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　　第三科（3）管理控制和信息技术96年的试题举例： \6N\6=t!A  
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　　An advantage of object-oriented approaches in software design is that they promote： NT/}}vES  
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　　A） Well -documented programs SSzOz-&GA  
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　　B） Simple control paths
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　　C） clear decision logic -~5yl}  
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　　D） Resuable code rnW i<Se