[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： 8,U ~ p<Gz  
　　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？ U#z"t&o=L  
tm~9XFQ<  
　　A）Many common red flags are alis associated with situations where no flad exicts. t\M6 d6  
Z>g72I%X  
　　B）Some red flags are difficult to quantified or evaluate Ok!P~2J  
tx0 9B)0  
　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] }F>RIjj  
2u]G]:ml  
　　D）The red flags literate is not well enough established to　have a positive impact on auditing % !@E)%d0  
2xNR=u`  
　　正确答案：D NfoHQU<n  
WsHDIp  
　　第2科内部审计技术的96年的试题举例： x{pj`'J)  
hkPMu@BI  
　　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） G#%Sokkb'  
^(q .f=I!a  
　　A）Whether the sample is designed to estimate a mean or proportion N3u06   
EID-ROMO  
　　B）The amount of variability in population under study 1
)~|{X+~  
EB3/o7)L  
　　C）THe sensitivity of decision using this sample to errors of estimaion jRsl/dmy  
3eUi
9_s+  
　　D）the cost per sample obervation ~>@~ U]  
ef
'kG"1  
　　正确答案：A e#oK% {A  
7&id(&y/  
　　第三科（3）管理控制和信息技术96年的试题举例： ;pm/nu  
N:B<5l '  
　　An advantage of object-oriented approaches in software design is that they promote： !60U^\  
f>Rux1Je4  
　　A） Well -documented programs a<-aE4wdm  
NnAIL;WS  
　　B） Simple control paths FRxR/3&  
lW"0fZ_x'E  
　　C） clear decision logic N_92,xI#  
^P,Pj z  
　　D） Resuable code Xm# +Z`|N