[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： NN$`n*;l  
　　Auditors have been advised to look at “red flags” to determine　whether management is involved in a flaud.Which of the following does not reprensent a difficulty in using the “red flags” as fraud indicators？ k{;:KW|  
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　　A）Many common red flags are alis associated with situations where no flad exicts. cbIW>IbM  
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　　B）Some red flags are difficult to quantified or evaluate T&h|sa(  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] IEA[]eik>  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing qzG'Gz{{qu  
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　　正确答案：D XYn$yR\dj  
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　　第2科内部审计技术的96年的试题举例： 9hq7 :  
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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） *7Mr ng  
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　　A）Whether the sample is designed to estimate a mean or proportion _6|b0*jv'&  
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　　B）The amount of variability in population under study 6Z M<M7(V  
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　　C）THe sensitivity of decision using this sample to errors of estimaion z C``G<TB  
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　　D）the cost per sample obervation iGp@P=;m  
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　　正确答案：A &A`QPk8
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　　第三科（3）管理控制和信息技术96年的试题举例： \0:l9;^4  
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　　An advantage of object-oriented approaches in software design is that they promote： M5q7` }>G  
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　　A） Well -documented programs lyT~>.?{  
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　　B） Simple control paths 6tJM*{$$H  
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　　C） clear decision logic ;^xku%u  
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　　D） Resuable code O[m +5+