[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： K{FhT9R'  
　　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？ >Fh#DmQ  
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　　A）Many common red flags are alis associated with situations where no flad exicts. "i''Ui\H  
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　　B）Some red flags are difficult to quantified or evaluate &?}1AQAYg  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] + o
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing ]c,l5u}A$  
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　　正确答案：D 1w)  fu  
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　　第2科内部审计技术的96年的试题举例： k) 3s
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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） .r*#OUC  
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　　A）Whether the sample is designed to estimate a mean or proportion |P~q/Wff  
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　　B）The amount of variability in population under study L B<UC?e  
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　　C）THe sensitivity of decision using this sample to errors of estimaion l}+Cdy9>  
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　　D）the cost per sample obervation My0!=4Any  
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　　正确答案：A r?]
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　　第三科（3）管理控制和信息技术96年的试题举例： y\z*p&I  
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　　An advantage of object-oriented approaches in software design is that they promote： 0ZT 0
 
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　　A） Well -documented programs )ZeLaaP  
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　　B） Simple control paths fYs?D+U;PF  
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　　C） clear decision logic l)%mqW%  
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　　D） Resuable code `L;OY 4