[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： c
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　　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？ v3x_8n$C9  
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　　A）Many common red flags are alis associated with situations where no flad exicts. <]eWr:;  
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　　B）Some red flags are difficult to quantified or evaluate tPIT+1.]z  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 75v 5/5zRn  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing f9W@!]LHJ  
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　　正确答案：D -"YQo  
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　　第2科内部审计技术的96年的试题举例： w{f!t8C*s  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） +[:"$?J  
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　　A）Whether the sample is designed to estimate a mean or proportion Ch%W C,  
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　　B）The amount of variability in population under study Y!c RzQ  
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　　C）THe sensitivity of decision using this sample to errors of estimaion #n2'N^t  
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　　D）the cost per sample obervation ZgQ4~s  
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　　正确答案：A CMB:%  
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　　第三科（3）管理控制和信息技术96年的试题举例： 
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　　An advantage of object-oriented approaches in software design is that they promote： 28[hp[<  
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　　A） Well -documented programs 8!2NZOZOS  
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　　B） Simple control paths &b8Dy=#  
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　　C） clear decision logic {R%v4#nk  
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　　D） Resuable code f4YcZyBGv