[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： 1[u{3lQ  
　　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？ WNlWigwYl  
LEHlfB#z`@  
　　A）Many common red flags are alis associated with situations where no flad exicts. |;9OvR> A  
$N:m 9R  
　　B）Some red flags are difficult to quantified or evaluate .Uha%~%  
kX 5v!pm[  
　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] yd#4b`8U`  
nb(#;3DQ  
　　D）The red flags literate is not well enough established to　have a positive impact on auditing \muyL?  
TS-m^Y'R  
　　正确答案：D &'T7 ~M:  
g7_ a8_  
　　第2科内部审计技术的96年的试题举例： ^ Q2K0'm5  
V@e0VV3yx%  
　　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） )Ky0q-W  
w4RP*Da?:  
　　A）Whether the sample is designed to estimate a mean or proportion dRas9g  
AO>K 6{  
　　B）The amount of variability in population under study `'+[Y;s_  
f^m8 4o'  
　　C）THe sensitivity of decision using this sample to errors of estimaion |F9/7 z\5+  
c g$7`/U  
　　D）the cost per sample obervation <bIAq8  
VEE:Z^U!  
　　正确答案：A qhLe[[>  
sL+/Eeb` c  
　　第三科（3）管理控制和信息技术96年的试题举例： N@;6/[8  
;t[<
!  
　　An advantage of object-oriented approaches in software design is that they promote： 7&|fD{:4U  
y4P mL  
　　A） Well -documented programs 1fEV^5I  
lq1pgM?Kf  
　　B） Simple control paths "1h|1'S50?  
G)'cd D1  
　　C） clear decision logic -L1{0{Z  
!{r Gt`y  
　　D） Resuable code :+!hR4Z~\;