[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： |R@~-H t  
　　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？ 9lj!C '  
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　　A）Many common red flags are alis associated with situations where no flad exicts. ]cC[-F[  
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　　B）Some red flags are difficult to quantified or evaluate ~!d/8?!  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] u!U"N*Y"  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing ,prF6*g+WE  
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　　正确答案：D 8dOo Q  
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　　第2科内部审计技术的96年的试题举例： H,<7G;FPT  
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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） nGf);U#K  
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　　A）Whether the sample is designed to estimate a mean or proportion )|<_cwz  
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　　B）The amount of variability in population under study GOB(#vu  
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　　C）THe sensitivity of decision using this sample to errors of estimaion |nk3^
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　　D）the cost per sample obervation tPyyZ#,  
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　　正确答案：A -g/hAxb5  
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　　第三科（3）管理控制和信息技术96年的试题举例： eL.7#SIr}  
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　　An advantage of object-oriented approaches in software design is that they promote： ixh47M  
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　　A） Well -documented programs }2r+%V&4  
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　　B） Simple control paths Hj1 EGCA  
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　　C） clear decision logic j?|* LT$%7  
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　　D） Resuable code z&$/EP-