[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： VGu(HB8n#  
　　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？ NYs<`6P:Y  
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　　A）Many common red flags are alis associated with situations where no flad exicts. NWQ7%~#k*  
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　　B）Some red flags are difficult to quantified or evaluate 7!FiPH~kM  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 8}4.x3uw  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing G\,B*$3   
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　　正确答案：D cfg.&P>  
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　　第2科内部审计技术的96年的试题举例： @H(7Mt  
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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） \F\7*=xk  
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　　A）Whether the sample is designed to estimate a mean or proportion ,!g/1m  
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　　B）The amount of variability in population under study R~hIoaiN  
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　　C）THe sensitivity of decision using this sample to errors of estimaion _v,Wl/YAp  

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　　D）the cost per sample obervation sCQV-%9  
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　　正确答案：A nmE H/a  
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　　第三科（3）管理控制和信息技术96年的试题举例： TlX:05/V8  
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　　An advantage of object-oriented approaches in software design is that they promote： DAORfFG74  
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　　A） Well -documented programs Zu4CFX-4  
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　　B） Simple control paths wgvCgr<  
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　　C） clear decision logic [z=!OFdE  
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　　D） Resuable code f4NN?"W)