[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： 0/zgjT|fe  
　　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？ )5ISkbsxD  
jUy$aGX  
　　A）Many common red flags are alis associated with situations where no flad exicts. \_3#%%z  
TRQH{O\O  
　　B）Some red flags are difficult to quantified or evaluate  ehQ~+x  
/` 4B-Y4M4  
　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] SgY\h{{sP  
iFaC[(1@a  
　　D）The red flags literate is not well enough established to　have a positive impact on auditing sQ%gf  
}G1hB#j  
　　正确答案：D 9E]7Etfw  
4$8\IJ7G  
　　第2科内部审计技术的96年的试题举例： w-?Cg8bq<  
ZVz`-hB  
　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） >A1;!kGE#  
^|=3sJ4[U  
　　A）Whether the sample is designed to estimate a mean or proportion z |i2M8  
XnV$}T:?X  
　　B）The amount of variability in population under study ftbOvG/ I  
$Z4IPs  
　　C）THe sensitivity of decision using this sample to errors of estimaion -LEpT$v|  
[USE&_RN  
　　D）the cost per sample obervation F[==vte|  
\k*h& :$  
　　正确答案：A w}``2djR'W  
[Xo}CU  
　　第三科（3）管理控制和信息技术96年的试题举例：
3dC;B@  
Q)}z$h55  
　　An advantage of object-oriented approaches in software design is that they promote： g(F?qP_K  
Fx'E"d  
　　A） Well -documented programs ?$AWY\  
 iU a `<  
　　B） Simple control paths $#d.@JWi  
BH`GUIk  
　　C） clear decision logic 5 _ a-nWQ  
ajALca4  
　　D） Resuable code {-)*.
l=