[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： hSh^A5 /  
　　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？ `"iPJw14  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 1o   
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　　B）Some red flags are difficult to quantified or evaluate &Fm
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] d;r,?/C  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing !E *IktAI  
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　　正确答案：D c8cGIAOY)  
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　　第2科内部审计技术的96年的试题举例： o3OJI_ v&  
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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） U[@B63];0  
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　　A）Whether the sample is designed to estimate a mean or proportion .d4&s7n0  
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　　B）The amount of variability in population under study # kmI#W"^  
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　　C）THe sensitivity of decision using this sample to errors of estimaion :\1vy5 _  
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　　D）the cost per sample obervation Yd~Tzh  
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　　正确答案：A @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： gLg\W3TOi  
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　　An advantage of object-oriented approaches in software design is that they promote： O<0-`=W,a  
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　　A） Well -documented programs a'\fS7aE0l  
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　　B） Simple control paths mw=keY9]  
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　　C） clear decision logic PF;`mdi-,  
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　　D） Resuable code z#olKB
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