[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： PG,U6c #  
　　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？ e@F|NCQ.9  
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　　A）Many common red flags are alis associated with situations where no flad exicts. `dJDucD  
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　　B）Some red flags are difficult to quantified or evaluate &B!%fd.'  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] <E':[.zC  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing CsSp=(  
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　　正确答案：D rdj@u47  
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　　第2科内部审计技术的96年的试题举例： ~_!ts{[E  
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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） a%hGZCI  
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　　A）Whether the sample is designed to estimate a mean or proportion =:h3w#_c  
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　　B）The amount of variability in population under study bdV3v`  
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　　C）THe sensitivity of decision using this sample to errors of estimaion b"8FlZ$  
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　　D）the cost per sample obervation W81o"TR|pt  
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　　正确答案：A "+iAd.qd  
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　　第三科（3）管理控制和信息技术96年的试题举例： =LZ>su  
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　　An advantage of object-oriented approaches in software design is that they promote： \_oy$>;  
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　　A） Well -documented programs 7;HUE!5,^l  
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　　B） Simple control paths ~4s-S3YzaM  
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　　C） clear decision logic L? ;/cO^  
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　　D） Resuable code KCXwn