[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： ;gu_ /[P  
　　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？ Jo1n>Mo-j  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 5\A[ra  
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　　B）Some red flags are difficult to quantified or evaluate ]4
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 6V KsX+sd  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing HY4X;^hF  
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　　正确答案：D K1AI:$H  
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　　第2科内部审计技术的96年的试题举例： 3i/$YX5@  
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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） @2yi%_]h  
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　　A）Whether the sample is designed to estimate a mean or proportion Py3Xvudv  
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　　B）The amount of variability in population under study {L$]NQdz  
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　　C）THe sensitivity of decision using this sample to errors of estimaion ,|,DXw  
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　　D）the cost per sample obervation C0|<+3uND=  
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　　正确答案：A -{dsl|Dl  
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　　第三科（3）管理控制和信息技术96年的试题举例： QqA~y$'ut  
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　　An advantage of object-oriented approaches in software design is that they promote： *4"s,1?@BG  
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　　A） Well -documented programs Hr |De8#f  
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　　B） Simple control paths fgVeB;k|  
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　　C） clear decision logic :Y`cgi0vkd  
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　　D） Resuable code R}'kF63u*