论坛风格切换切换到宽版
  • 2207阅读
  • 0回复

[知识整理]国际注册内部审计师(CIA)考试试题举例 [复制链接]

上一主题 下一主题
离线lisa
 
发帖
207
学分
282
经验
0
精华
7500
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-01-09
— 本帖被 阿文哥 从 学审计 移动到本区(2012-07-04) —
第一科(2)内部审计过程的96年的试题举例: Cfr<D3&,]  
  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? 7rdw`  
w*:GM8=6  
  A)Many common red flags are alis associated with situations where no flad exicts. 6)wy^a|pb  
kG$E tE#  
  B)Some red flags are difficult to quantified or evaluate fK'.wX9  
<rB3[IJo  
  C) Red flag informaitoan is not gathered as a normal part of an audit engagement] 2Io6s '  
$7UoL,N>  
  D)The red flags literate is not well enough established to have a positive impact on auditing /^'Bgnez  
v]:+` dV  
  正确答案:D x7.QL?qR.  
Z cm<Fw  
  第2科内部审计技术的96年的试题举例: >I4p9y(u  
BIV<ti$.  
  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) ;P;"F21^>  
KZF0rW  
  A)Whether the sample is designed to estimate a mean or proportion [0&'cu>  
2$ |]Vj*Zs  
  B)The amount of variability in population under study SE^j=1  
pcy<2UV  
  C)THe sensitivity of decision using this sample to errors of estimaion 2e9jo,i  
9c6czirwR^  
  D)the cost per sample obervation oTCzYY  
~+N76BX  
  正确答案:A vZ$U^>":  
8K0X[-hs8  
  第三科(3)管理控制和信息技术96年的试题举例: +Qh[sGDdY  
ebN(05ZV  
  An advantage of object-oriented approaches in software design is that they promote: V1SqX:;b&  
+VCo$o  
  A) Well -documented programs S]&8St  
b!0DH[XKV  
  B) Simple control paths 9u,8q:I.?  
| h&<_9  
  C) clear decision logic Q2/MnM  
7qe7F l3  
  D) Resuable code -<qxO  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
尚语国际语言村 - 中国最大的全日制外语培训基地!http://www.sunnyu.cn/
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个