[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： I}^Q u0ub  
　　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？ t@(:S6d  
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　　A）Many common red flags are alis associated with situations where no flad exicts. S[zETRSG  
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　　B）Some red flags are difficult to quantified or evaluate C\`*_t  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] s2Rg-:7  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing =# /BCL7  
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　　正确答案：D n=F|bW  
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　　第2科内部审计技术的96年的试题举例： L$zB^lSM  
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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） |YnT;q  
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　　A）Whether the sample is designed to estimate a mean or proportion ~fF_]UVq3  
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　　B）The amount of variability in population under study < C1Jim  
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　　C）THe sensitivity of decision using this sample to errors of estimaion >OxSrc@A  
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　　D）the cost per sample obervation QK
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　　正确答案：A `b:yW.#w3l  
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　　第三科（3）管理控制和信息技术96年的试题举例： k.n-JS  
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　　An advantage of object-oriented approaches in software design is that they promote： X,mqQ7+  
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　　A） Well -documented programs /idrbc  
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　　B） Simple control paths I.>SC  
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　　C） clear decision logic O<>cuW(l  
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　　D） Resuable code s&)>gE\