[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： XLu Y  
　　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？ .paKV"LJ  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 3FD6.X>x  
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　　B）Some red flags are difficult to quantified or evaluate <$"  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] [:C V5k~xc  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing @%aU)YDwi  
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　　正确答案：D -~Ll;}nZC  
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　　第2科内部审计技术的96年的试题举例： ^k*h  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） jDWmI%Y.  
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　　A）Whether the sample is designed to estimate a mean or proportion ]!um}8!}  
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　　B）The amount of variability in population under study ?:sk [f6  
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　　C）THe sensitivity of decision using this sample to errors of estimaion lG1\41ZxB  
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　　D）the cost per sample obervation 3Fu5,H EJ  
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　　正确答案：A H(A9YxXrZ5  
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　　第三科（3）管理控制和信息技术96年的试题举例： wr) \G
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　　An advantage of object-oriented approaches in software design is that they promote： 6rP?$mn2  
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　　A） Well -documented programs d
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　　B） Simple control paths D8rg:,'6  
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　　C） clear decision logic \aY<| 7zK  
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　　D） Resuable code hy]8t1894