[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#K`H66j  
　　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？ v{ .-x\;  
09"C&X~  
　　A）Many common red flags are alis associated with situations where no flad exicts. R@``MC0  
rE"`q1b#  
　　B）Some red flags are difficult to quantified or evaluate 3Ak,M-Jp  
]GYO`,  
　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] E|D~:M%~  
2 [a#wz'  
　　D）The red flags literate is not well enough established to　have a positive impact on auditing 4-[L^1%S[  
"U34D1I)#  
　　正确答案：D u~yJFIo  
=+q9R`!L]  
　　第2科内部审计技术的96年的试题举例： P}o:WI4.cB  
SU"-%}~O#,  
　　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） $}<+~JpGfP  
DO(-)izC  
　　A）Whether the sample is designed to estimate a mean or proportion XOO!jnQu  
ykSn=0  
　　B）The amount of variability in population under study hGcq>Cvf  
*L8Pj`zR  
　　C）THe sensitivity of decision using this sample to errors of estimaion 2%N$Y]  
:W,6zv(..u  
　　D）the cost per sample obervation Vb06z3"r  
o|8 5<~`  
　　正确答案：A B:5(sK  
:(?joLA  
　　第三科（3）管理控制和信息技术96年的试题举例： JwbC3t):@  
s bd;Kn  
　　An advantage of object-oriented approaches in software design is that they promote： ,#&lNQ'I  
cD^n}'ej  
　　A） Well -documented programs ,FX;-nP%  
1?"vKm  
　　B） Simple control paths PygT_-3z{  
3q  
　　C） clear decision logic Z{`;Ys:zk  
;rpjXP
 
　　D） Resuable code e0"R7a