[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： GAI(=  
　　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？ t4X:I&l-M:  
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　　A）Many common red flags are alis associated with situations where no flad exicts. P;GRk6  
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　　B）Some red flags are difficult to quantified or evaluate mW-4  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] `v) :|Q  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing z3>ldT  
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　　正确答案：D .ww~'5b0  
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　　第2科内部审计技术的96年的试题举例： r~N:|ip=  
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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） %s&l^&
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　　A）Whether the sample is designed to estimate a mean or proportion 7.}V
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　　B）The amount of variability in population under study F8Y_L\q  
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　　C）THe sensitivity of decision using this sample to errors of estimaion $z[FL=h)?+  
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　　D）the cost per sample obervation oU"!"t  
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　　正确答案：A N=%4V  
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　　第三科（3）管理控制和信息技术96年的试题举例： 9+S$,|9
 
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　　An advantage of object-oriented approaches in software design is that they promote： 0KT^V R  
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　　A） Well -documented programs ' ?tx?t  
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　　B） Simple control paths ;[)O{%s  
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　　C） clear decision logic !DU4iq_.  
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　　D） Resuable code K)DpC*j