[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`0v#P  
　　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？ 4#(ZNP  
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　　A）Many common red flags are alis associated with situations where no flad exicts. )g|xpb
 
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　　B）Some red flags are difficult to quantified or evaluate  8*c3|  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] om3`[r[{  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 7JDN{!jT  
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　　正确答案：D ~aXqU#8  
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　　第2科内部审计技术的96年的试题举例： ;D.h65rr  
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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） 3:5DL!Sm8J  
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　　A）Whether the sample is designed to estimate a mean or proportion ^#):c`  
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　　B）The amount of variability in population under study phYDs9-K  
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　　C）THe sensitivity of decision using this sample to errors of estimaion @+Y8*Rj\3  
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　　D）the cost per sample obervation  Q2p)7G  
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　　正确答案：A t0#[#I1+  
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　　第三科（3）管理控制和信息技术96年的试题举例： M0c9pE  
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　　An advantage of object-oriented approaches in software design is that they promote： ,&YTj>  
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　　A） Well -documented programs %vO<9fE|1  
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　　B） Simple control paths '(#g1H3  
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　　C） clear decision logic eV6o3u:9  
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　　D） Resuable code -Z^4L