[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： ?5 7Sk+  
　　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？ K(Bf2Mfq  
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　　A）Many common red flags are alis associated with situations where no flad exicts. HA>OkA/  
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　　B）Some red flags are difficult to quantified or evaluate +; AZ+w]ZF  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] BF{Y"8u$  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing ,\%c^,HLJ  
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　　正确答案：D omBoo5e  
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　　第2科内部审计技术的96年的试题举例： ,DkNLE  
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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） C>*u()q>4h  
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　　A）Whether the sample is designed to estimate a mean or proportion "1M[5\Ax  
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　　B）The amount of variability in population under study OpYY{f  
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　　C）THe sensitivity of decision using this sample to errors of estimaion hZ  
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　　D）the cost per sample obervation j#q-^
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　　正确答案：A v z '&%(  
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　　第三科（3）管理控制和信息技术96年的试题举例： kL"2=7m;  
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　　An advantage of object-oriented approaches in software design is that they promote： Z}Ft:7   
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　　A） Well -documented programs oEZdd#*;  
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　　B） Simple control paths :!!at:>  
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　　C） clear decision logic rCdu0 gYT  
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　　D） Resuable code *YuF0Yt