[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： ojZvgF
 
　　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？ Qf}b3WEAI  
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　　A）Many common red flags are alis associated with situations where no flad exicts. (Y%pk76d  
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　　B）Some red flags are difficult to quantified or evaluate elf2!  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] F%pYnHr<  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing %JC-%TRWK  
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　　正确答案：D vEIDf{  
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　　第2科内部审计技术的96年的试题举例： Ov=^}T4zl  
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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） `-L{J0xq  
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　　A）Whether the sample is designed to estimate a mean or proportion D|p`~(  
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　　B）The amount of variability in population under study 2pEr s|r  
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　　C）THe sensitivity of decision using this sample to errors of estimaion &k4)&LQJ  

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　　D）the cost per sample obervation IirXF?&t  
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　　正确答案：A 0HRLTgIC  
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　　第三科（3）管理控制和信息技术96年的试题举例： OZ6gu$ n*  
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　　An advantage of object-oriented approaches in software design is that they promote： ~]_gq;bG  
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　　A） Well -documented programs gE>_:s  
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　　B） Simple control paths ^%V^\DK  
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　　C） clear decision logic w{1DwCLKq  
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　　D） Resuable code 1\_S1ZS