[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： ZxbWgM5rm  
　　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？ "z< =S  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 04:^<n+{  
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　　B）Some red flags are difficult to quantified or evaluate OyZgg(iN  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 292e0cE  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing sqJ?dIBH  
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　　正确答案：D uQ9 P6w=Nt  
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　　第2科内部审计技术的96年的试题举例：
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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） ^#lPXC Bg  
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　　A）Whether the sample is designed to estimate a mean or proportion *8,]fBUq  
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　　B）The amount of variability in population under study yXR$MT+~  
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　　C）THe sensitivity of decision using this sample to errors of estimaion ui YZk3  
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　　D）the cost per sample obervation VCNg`6!x  
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　　正确答案：A +<|6y46  
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　　第三科（3）管理控制和信息技术96年的试题举例： FuLP{]Y+AM  
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　　An advantage of object-oriented approaches in software design is that they promote： -+#\WB{AI  
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　　A） Well -documented programs FJp~8 x=  
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　　B） Simple control paths #l+U(zH:JG  
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　　C） clear decision logic @iS(P u  
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　　D） Resuable code UOy`N~\gh+