[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： 0t5Q9#RY  
　　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？ "WF( 6z#  
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　　A）Many common red flags are alis associated with situations where no flad exicts. EO4"Z@ji  
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　　B）Some red flags are difficult to quantified or evaluate /W"Bf  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] mr:kn0  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing ^m6k@VM  
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　　正确答案：D #2_o[/&}x@  
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　　第2科内部审计技术的96年的试题举例： hKk\Y{wv'  
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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） Ft3N#!ubl  
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　　A）Whether the sample is designed to estimate a mean or proportion S[W9G)KWp  
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　　B）The amount of variability in population under study =$"zqa.B6  
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　　C）THe sensitivity of decision using this sample to errors of estimaion lH#@^i|G  
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　　D）the cost per sample obervation  N&0uXrw  
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　　正确答案：A tz\+'6NpOb  
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　　第三科（3）管理控制和信息技术96年的试题举例： d8Q_6(Ar|  
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　　An advantage of object-oriented approaches in software design is that they promote： HI"!n$p  
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　　A） Well -documented programs l}2%?d  
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　　B） Simple control paths 9B!im\]O  
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　　C） clear decision logic 68&6J's;  
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　　D） Resuable code ^7ea6G"