[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： -W,b*U  
　　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？ ~1oD7=WN  
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　　A）Many common red flags are alis associated with situations where no flad exicts. jXQ_7  
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　　B）Some red flags are difficult to quantified or evaluate 9#7zjrB  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] -mF9S
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 5;*C0m2%i  
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　　正确答案：D @AFLFX]  
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　　第2科内部审计技术的96年的试题举例：  AHb   
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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） qJsEKuOs  
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　　A）Whether the sample is designed to estimate a mean or proportion uQlVzN.?  
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　　B）The amount of variability in population under study Q\Eq(2p  
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　　C）THe sensitivity of decision using this sample to errors of estimaion gQ[4{+DSf  
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　　D）the cost per sample obervation 5sH ee,  
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　　正确答案：A h7{W-AtM7_  
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　　第三科（3）管理控制和信息技术96年的试题举例： BeRn9[  
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　　An advantage of object-oriented approaches in software design is that they promote： h ? M0@Z  
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　　A） Well -documented programs RB!g
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　　B） Simple control paths TL
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　　C） clear decision logic 5BZ5Gl3
 
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　　D） Resuable code '#fj)