[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： .$x8
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　　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？ aJNsJIY+  
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　　A）Many common red flags are alis associated with situations where no flad exicts. &
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　　B）Some red flags are difficult to quantified or evaluate y3V47J2o  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] b{e|~v6&  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing Q},uM_"+  
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　　正确答案：D uUpOa+t  
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　　第2科内部审计技术的96年的试题举例： '&xRb*  
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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） K)8 m?sf/  
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　　A）Whether the sample is designed to estimate a mean or proportion w\ .z-6G  
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　　B）The amount of variability in population under study Y2p~chx9  
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　　C）THe sensitivity of decision using this sample to errors of estimaion w+ibY  
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　　D）the cost per sample obervation b9Ix*
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　　正确答案：A u"r1R
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　　第三科（3）管理控制和信息技术96年的试题举例： h@?BA<'S  

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　　An advantage of object-oriented approaches in software design is that they promote： 3PZwz^oRh9  
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　　A） Well -documented programs y {1p #  
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　　B） Simple control paths *8QGv6*vQ  
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　　C） clear decision logic )/<\|mR  
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　　D） Resuable code rU1{a" {