[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： 4T&Jlu?:  
　　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？ rvnm*e,  
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　　A）Many common red flags are alis associated with situations where no flad exicts. cY~lDLyB  
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　　B）Some red flags are difficult to quantified or evaluate Mwj7*pxUh  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] GBd mT-7  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing *;t_VlaZ  
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　　正确答案：D =`gFwH<   
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　　第2科内部审计技术的96年的试题举例： W$" >\A0%  
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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） &hhxp1B  
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　　A）Whether the sample is designed to estimate a mean or proportion uk.x1*0x  
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　　B）The amount of variability in population under study k}{K7,DM  
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　　C）THe sensitivity of decision using this sample to errors of estimaion L=<,+m[!  
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　　D）the cost per sample obervation m%OX< T!  
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　　正确答案：A GlXzH1wZ  
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　　第三科（3）管理控制和信息技术96年的试题举例： R&}{_1dj8  
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　　An advantage of object-oriented approaches in software design is that they promote： zh wajc  
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　　A） Well -documented programs *_yp]z"  
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　　B） Simple control paths X_I.
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　　C） clear decision logic x"PMi[4  
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　　D） Resuable code D
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