[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： ||'i\X|[  
　　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？ /H%<oAjp6  
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　　A）Many common red flags are alis associated with situations where no flad exicts. @`IXu$Wm(  
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　　B）Some red flags are difficult to quantified or evaluate rTP5- 4  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] M}=s3[d(,  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing cXOje"5i  
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　　正确答案：D +gbX}jF0%  
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　　第2科内部审计技术的96年的试题举例： &O+sK4P  
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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） .Ca"$2  
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　　A）Whether the sample is designed to estimate a mean or proportion r 1l/) ;  
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　　B）The amount of variability in population under study W9&0k+#^  
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　　C）THe sensitivity of decision using this sample to errors of estimaion []A"]p  
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　　D）the cost per sample obervation 4T
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　　正确答案：A l)tTg+:  
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　　第三科（3）管理控制和信息技术96年的试题举例： )K>Eniou  
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　　An advantage of object-oriented approaches in software design is that they promote： =_$XP   
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　　A） Well -documented programs @9}),hl`  
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　　B） Simple control paths :X'*8,]KHH  
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　　C） clear decision logic 54 M!Fq-  
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　　D） Resuable code &\;<t,3A~