[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.ib"W#4  
　　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？ PKg>|]Rf.  
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　　A）Many common red flags are alis associated with situations where no flad exicts. khb/"VYd  
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　　B）Some red flags are difficult to quantified or evaluate @c-| Sl  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 3EA+tG4KnO  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing dr gCr:Gf  
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　　正确答案：D % jh gKq  

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　　第2科内部审计技术的96年的试题举例： DyC
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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） 08qM?{zo^  
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　　A）Whether the sample is designed to estimate a mean or proportion IIY3/  
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　　B）The amount of variability in population under study 7?p >v34A  
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　　C）THe sensitivity of decision using this sample to errors of estimaion ~N]pB]/][  
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　　D）the cost per sample obervation y[DS$>E  
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　　正确答案：A r:U/a=V  
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　　第三科（3）管理控制和信息技术96年的试题举例： aXgngwq  
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　　An advantage of object-oriented approaches in software design is that they promote： ZkmYpi[  
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　　A） Well -documented programs y7T<Auue`  
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　　B） Simple control paths +GL[uxe"  
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　　C） clear decision logic b#W(&b^q  
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　　D） Resuable code FyWrb+_0v