[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： " d3pkY  
　　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？  PW"G]G,  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 6D,xs}j1  
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　　B）Some red flags are difficult to quantified or evaluate UXVjRY`M.\  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] .7TQ
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 6CBk,2DswI  
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　　正确答案：D {dV#"+  
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　　第2科内部审计技术的96年的试题举例： 4]jN@@  
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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） {yQeLION  
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　　A）Whether the sample is designed to estimate a mean or proportion <>`+"O}  
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　　B）The amount of variability in population under study S+>1yvr),  
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　　C）THe sensitivity of decision using this sample to errors of estimaion e0%?;w-TL  
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　　D）the cost per sample obervation _IJPZ'Hr  
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　　正确答案：A xg~q'>
 
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　　第三科（3）管理控制和信息技术96年的试题举例： .8hB <G  
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　　An advantage of object-oriented approaches in software design is that they promote： #W,BUN}  
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　　A） Well -documented programs =s`\W7/;{-  
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　　B） Simple control paths .a\b_[+W  
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　　C） clear decision logic |LA./%U  
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　　D） Resuable code u"r~5