[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： >i?oC^QM  
　　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？ SOA,kwHRe  
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　　A）Many common red flags are alis associated with situations where no flad exicts. KF:78C  
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　　B）Some red flags are difficult to quantified or evaluate 4;2uW#dG"  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] O*P.]d  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing W ]8QM1$  
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　　正确答案：D <t!W5q  
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　　第2科内部审计技术的96年的试题举例： ^E>3|du]O  
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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） vo{--+{ky!  
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　　A）Whether the sample is designed to estimate a mean or proportion !^G\9"4A  
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　　B）The amount of variability in population under study AbW6x  
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　　C）THe sensitivity of decision using this sample to errors of estimaion }"%N4(Kd  
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　　D）the cost per sample obervation =:U`k0rn!  
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　　正确答案：A DzRFMYBR  
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　　第三科（3）管理控制和信息技术96年的试题举例： X2'0PXv>!  
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　　An advantage of object-oriented approaches in software design is that they promote： 9} .z;prz  
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　　A） Well -documented programs )0k53-h&  
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　　B） Simple control paths I)HPO,7  
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　　C） clear decision logic  e]$s t?  
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　　D） Resuable code +LJ73 !