[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"!gzI`Sd  
　　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？ z9+94<J  
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　　A）Many common red flags are alis associated with situations where no flad exicts. Hug{9Hr3.  
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　　B）Some red flags are difficult to quantified or evaluate CYn}wkz  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] }2r08, m  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing `UI)H*GA8  
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　　正确答案：D 5r
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　　第2科内部审计技术的96年的试题举例： up1aFzY|6x  
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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） }O>Zu[8a  
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　　A）Whether the sample is designed to estimate a mean or proportion i4p JIb  
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　　B）The amount of variability in population under study 5&kR1Bp#-  
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　　C）THe sensitivity of decision using this sample to errors of estimaion QVH_B+ Q  
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　　D）the cost per sample obervation Q|1bF!#(1  
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　　正确答案：A
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　　第三科（3）管理控制和信息技术96年的试题举例： \l2 s^7G_  
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　　An advantage of object-oriented approaches in software design is that they promote： b910Z?B^L  
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　　A） Well -documented programs :L[6a>"neE  
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　　B） Simple control paths \nHlI=!P  
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　　C） clear decision logic ks5'Z8X  
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　　D） Resuable code a82mC r