[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： 0~b6 wuFl  
　　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？ 0t/y~TrBY  
SP7g qM  
　　A）Many common red flags are alis associated with situations where no flad exicts. rg^\BUa-W,  
%C
6zXiO"  
　　B）Some red flags are difficult to quantified or evaluate SE)j}go  
l;}7A,u  
　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] UUf1T@-  
`$Flgp0P  
　　D）The red flags literate is not well enough established to　have a positive impact on auditing [l%fL9  
M(zY[O
 
　　正确答案：D ,35:Srf|  
qm8n7Z/  
　　第2科内部审计技术的96年的试题举例： &@utAuI  
T:%wX9W  
　　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)1sP0Z_@  
wu!_BCIy  
　　A）Whether the sample is designed to estimate a mean or proportion ^xw [d}0S  
y7)[cvB  
　　B）The amount of variability in population under study ws2j:B  
3b)
T}g  
　　C）THe sensitivity of decision using this sample to errors of estimaion !BQ ELB$0  
W/r?0E  
　　D）the cost per sample obervation Ya&\ly /i  
5;MK

1l  
　　正确答案：A PtQ#  
G'?f!fz;  
　　第三科（3）管理控制和信息技术96年的试题举例： R QS:h]?:l  
y~c4:*L3  
　　An advantage of object-oriented approaches in software design is that they promote： FHNuMdFn  
[^d6cMEOlc  
　　A） Well -documented programs o%^k T&  
7! b)'W?  
　　B） Simple control paths v8[
ek@  
9g&)6,<  
　　C） clear decision logic &PBWJ?@O)r  
f
FZ`rPb  
　　D） Resuable code AV[PQI