[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： ]oZ$,2#;~  
　　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？ e(j"u;=  
 k:R9wo  
　　A）Many common red flags are alis associated with situations where no flad exicts. (Z s dj  
ptYQP^6S[  
　　B）Some red flags are difficult to quantified or evaluate vBq2JJAl  
R>#T{<<L  
　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 65qH  
BB=%tz`B  
　　D）The red flags literate is not well enough established to　have a positive impact on auditing (eG#JVsm9  
5h1FvJg  
　　正确答案：D dEns|r  
0p:n'P  
　　第2科内部审计技术的96年的试题举例： N(/DC)DJg  
P !6r`d  
　　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） sLb[ZQ;j  
)";g*4R[  
　　A）Whether the sample is designed to estimate a mean or proportion g7# _a6  
'N0d==aI  
　　B）The amount of variability in population under study Aln\:1MU  
CQ6Z[hLWF  
　　C）THe sensitivity of decision using this sample to errors of estimaion O zY&^:>  
?5"~V^L3  
　　D）the cost per sample obervation 6d`6=D:  
MhHygZT[}  
　　正确答案：A Uo5l =\  
(T!Q
 
　　第三科（3）管理控制和信息技术96年的试题举例： 5>"-lB &  
MX6;ww  
　　An advantage of object-oriented approaches in software design is that they promote： W/xb[w9v  
+*~?JT  
　　A） Well -documented programs 8x[q[  
/3'>MRzR  
　　B） Simple control paths y~Sh|2x8v  
$nBzYRc"3  
　　C） clear decision logic "VB-=. A  
?,TON5Fl-  
　　D） Resuable code zEpcJHI%