[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： LX2rg\a+%  
　　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？ Au~l O  
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　　A）Many common red flags are alis associated with situations where no flad exicts. P'MfuTtT&  
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　　B）Some red flags are difficult to quantified or evaluate H3CG'?{ _  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] dxfF.\BFDn  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing UEHJ? }  
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　　正确答案：D /6",#B}%b  
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　　第2科内部审计技术的96年的试题举例： [}:;B$,  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） |iSd
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　　A）Whether the sample is designed to estimate a mean or proportion GWd71ZtFO  
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　　B）The amount of variability in population under study ~j3O0s<gK  
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　　C）THe sensitivity of decision using this sample to errors of estimaion b$FK}D5  
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　　D）the cost per sample obervation [>--U)/  
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　　正确答案：A i
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　　第三科（3）管理控制和信息技术96年的试题举例： `st3iTLZY  
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　　An advantage of object-oriented approaches in software design is that they promote： CZZwBt$P  
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　　A） Well -documented programs 0MpZdJ  
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　　B） Simple control paths <tUl(q+ty  
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　　C） clear decision logic R?62gH  
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　　D） Resuable code Rp^fY_