[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： +H 9>A0JF  
　　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？ P4F3D
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　　A）Many common red flags are alis associated with situations where no flad exicts. 3$m4q`J  
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　　B）Some red flags are difficult to quantified or evaluate H'LD}\K l  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 05spovO/'  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing ;Y;
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　　正确答案：D t \ 7~S&z  
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　　第2科内部审计技术的96年的试题举例： ~-dV^SO  
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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） FI<q@HF  
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　　A）Whether the sample is designed to estimate a mean or proportion L}FOjrN  
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　　B）The amount of variability in population under study [<{Kw=X__2  
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　　C）THe sensitivity of decision using this sample to errors of estimaion #Ap;_XcKw  
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　　D）the cost per sample obervation N @#c,,  
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　　正确答案：A GG0R}',0  
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　　第三科（3）管理控制和信息技术96年的试题举例：  %<\6TZr  
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　　An advantage of object-oriented approaches in software design is that they promote：
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　　A） Well -documented programs ~j#]tElb  
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　　B） Simple control paths Hsihytdj  
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　　C） clear decision logic <N` J`J-[  
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　　D） Resuable code tBm_YP[