[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： G3j'A {  
　　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？ K(rWM>Jv  
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　　A）Many common red flags are alis associated with situations where no flad exicts. La r9}nx0  
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　　B）Some red flags are difficult to quantified or evaluate F.-:4m(Z  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] o ^""=Z  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing DeTLh($\  
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　　正确答案：D kHd`k.nW  
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　　第2科内部审计技术的96年的试题举例： qv3% v3\4  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） d$:LUxM#  
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　　A）Whether the sample is designed to estimate a mean or proportion G#j~8`3X  
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　　B）The amount of variability in population under study ="de+S8W  
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　　C）THe sensitivity of decision using this sample to errors of estimaion M=Y['wx  
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　　D）the cost per sample obervation mq+<2 S  
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　　正确答案：A $Z<x 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：  NR98]X  
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　　An advantage of object-oriented approaches in software design is that they promote： a;=IOQ  
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　　A） Well -documented programs id[caP=`  
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　　B） Simple control paths >tE6^7B*  
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　　C） clear decision logic GezMqt;2  
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　　D） Resuable code Y b4%W-5