[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： =@2FX&&E_  
　　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？ uiq^|5Z  
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　　A）Many common red flags are alis associated with situations where no flad exicts. WQyLf;!Lz  
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　　B）Some red flags are difficult to quantified or evaluate l3 Njq^T  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] ~Tbj =f  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing )-*5v D  
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　　正确答案：D vAY,E=&XvM  
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　　第2科内部审计技术的96年的试题举例： STZPYe XE  
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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） qW:HNEiir  
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　　A）Whether the sample is designed to estimate a mean or proportion sf&]u;^D
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　　B）The amount of variability in population under study pym!U@$t  
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　　C）THe sensitivity of decision using this sample to errors of estimaion "-@[R  
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　　D）the cost per sample obervation s0Z uWVip  
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　　正确答案：A r.7$&BCng  
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　　第三科（3）管理控制和信息技术96年的试题举例： WAdCF-S  
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　　An advantage of object-oriented approaches in software design is that they promote： Q.K,%(^;a  
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　　A） Well -documented programs  {o(j^@  
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　　B） Simple control paths (o3 Iy  
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　　C） clear decision logic tcxcup%
 
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　　D） Resuable code TB0 5?F