[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： *Q-uE  
　　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？ jxw8jo06:  
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　　A）Many common red flags are alis associated with situations where no flad exicts. +^,&z}( Ak  
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　　B）Some red flags are difficult to quantified or evaluate tPJU,e)  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 0*OK]`
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing a$11u.\q+  
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　　正确答案：D ;M#D*<ucI:  
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　　第2科内部审计技术的96年的试题举例： n?^X/R.22  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） o2y #Yk  
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　　A）Whether the sample is designed to estimate a mean or proportion #=fd8}9  
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　　B）The amount of variability in population under study sc EE$:  
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　　C）THe sensitivity of decision using this sample to errors of estimaion Y,%G5X@S<  
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　　D）the cost per sample obervation X2('@Yh  
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　　正确答案：A _@]@&^K$E  
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　　第三科（3）管理控制和信息技术96年的试题举例： ;fY)7 '  
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　　An advantage of object-oriented approaches in software design is that they promote： u $T'#p1  
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　　A） Well -documented programs aQfrDM<*XS  
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　　B） Simple control paths 0'y3iar  
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　　C） clear decision logic X?]1/6rV  
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　　D） Resuable code |)R{(AK-