[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： 9e;{o,r@  
　　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？ 5OTZa>H  
,S}wOjb@  
　　A）Many common red flags are alis associated with situations where no flad exicts. Sw{rNzh%$  
;M+~e~  
　　B）Some red flags are difficult to quantified or evaluate ()Img.TIt  
OK@yMGz1I  
　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] QVb{+`.7  
G{+zKs}~  
　　D）The red flags literate is not well enough established to　have a positive impact on auditing 1[Q~&Q C  
g|]Hm*  
　　正确答案：D s2tNQtq0W  
j;_E0j#  
　　第2科内部审计技术的96年的试题举例： ip|l3m$Mi  
,]@Sytky  
　　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） rv~OfL  
7*+tG7I @  
　　A）Whether the sample is designed to estimate a mean or proportion [MAvU ?;  
C]zG@O !  
　　B）The amount of variability in population under study uE#"wm'J  
$-]9/Ct  
　　C）THe sensitivity of decision using this sample to errors of estimaion xM&`>`;^e  
C;Kq_/l  
　　D）the cost per sample obervation Qoz4(~I
 
Z1\=d=  
　　正确答案：A SR4 mb Q:  
t4zKI~cO  
　　第三科（3）管理控制和信息技术96年的试题举例： H/0b3I^  
Tn'o$J  
　　An advantage of object-oriented approaches in software design is that they promote： EP{ji"/7[  
^Y"|2 :  
　　A） Well -documented programs `:gXQmt  
LD;!
 s  
　　B） Simple control paths TaG(sRI  

9KU3)%U  
　　C） clear decision logic @ &GA0;q0t  
aqP"Y9l  
　　D） Resuable code A2nL=9~