[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： PEqO<a1Z8  
　　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？ #~<cp)!3  
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　　A）Many common red flags are alis associated with situations where no flad exicts. F/G fEMSE  
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　　B）Some red flags are difficult to quantified or evaluate } m5AO4:  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] H6i4>U*  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 1|/P[!u  
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　　正确答案：D ;o* n*N  
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　　第2科内部审计技术的96年的试题举例： 1UG5Q-  
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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） HRP4"#9R  
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　　A）Whether the sample is designed to estimate a mean or proportion )Lt|]|1B{  
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　　B）The amount of variability in population under study Q(Q.(  
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　　C）THe sensitivity of decision using this sample to errors of estimaion Ucnj7>+"  
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　　D）the cost per sample obervation ` O;+N"v  
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　　正确答案：A [4Tiukk(  
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　　第三科（3）管理控制和信息技术96年的试题举例： 2ZHeOKJ-  
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　　An advantage of object-oriented approaches in software design is that they promote： m?LnO5Vs  
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　　A） Well -documented programs ':al4m"  
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　　B） Simple control paths 4-lG{I_S:  
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　　C） clear decision logic v,6  
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　　D） Resuable code FCO5SX #-g