[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： MQ7Hn
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　　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？ ,d~6LXr<fM  
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　　A）Many common red flags are alis associated with situations where no flad exicts. {(j1#9+9  
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　　B）Some red flags are difficult to quantified or evaluate 9}*<8%PSt,  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] gK+/wTQ%  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing $Q'S8TU  
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　　正确答案：D 2Pz)vnV"  
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　　第2科内部审计技术的96年的试题举例： ocDAg<wo  
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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） ),;O 3:n  
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　　A）Whether the sample is designed to estimate a mean or proportion K%
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　　B）The amount of variability in population under study 5ON\Ve_H  
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　　C）THe sensitivity of decision using this sample to errors of estimaion hUO&rov3@  
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　　D）the cost per sample obervation ?@LqrKj11  
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　　正确答案：A 3wf&,4`EX  
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　　第三科（3）管理控制和信息技术96年的试题举例： \; F_QV  
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　　An advantage of object-oriented approaches in software design is that they promote： Eu)(@,]we  
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　　A） Well -documented programs b<1+q{0r  
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　　B） Simple control paths .|Y&,?k|Y  
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　　C） clear decision logic || 0n%"h>i  
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　　D） Resuable code TOC2[mc'