[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： p!5'#\^f  
　　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？ ({Pjz;xM  

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　　A）Many common red flags are alis associated with situations where no flad exicts. Vn_~ |-Wt  
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　　B）Some red flags are difficult to quantified or evaluate ,ryL("G  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] [h 8s0  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing PfZS"yk  
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　　正确答案：D 9?8PMh.  
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　　第2科内部审计技术的96年的试题举例： @Ns[qn;9  
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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） |JP19KFx'B  
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　　A）Whether the sample is designed to estimate a mean or proportion 1`YU9?  
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　　B）The amount of variability in population under study 
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　　C）THe sensitivity of decision using this sample to errors of estimaion j:xC\b47"  
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　　D）the cost per sample obervation a&V;^ /  
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　　正确答案：A Pc_aEBq  
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　　第三科（3）管理控制和信息技术96年的试题举例： nYFrp)DLK  
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　　An advantage of object-oriented approaches in software design is that they promote： <S041KF.{6  
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　　A） Well -documented programs Qr9;CVW  
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　　B） Simple control paths
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　　C） clear decision logic xEp?|Q$  
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　　D） Resuable code n{FjFlX2=