[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： Pe_FW8e#J  
　　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？ ,HE +|y#  
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　　A）Many common red flags are alis associated with situations where no flad exicts. o7W
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　　B）Some red flags are difficult to quantified or evaluate Zr.6J*&!  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] ZeyAbo  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing Mli`[8@(  
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　　正确答案：D >1n[Y- r  
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　　第2科内部审计技术的96年的试题举例： u:0M,Ye  
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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） ZNEWUt{+;^  
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　　A）Whether the sample is designed to estimate a mean or proportion 06#40-   
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　　B）The amount of variability in population under study :"oQ _bLT  
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　　C）THe sensitivity of decision using this sample to errors of estimaion dNL<O  
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　　D）the cost per sample obervation aA-gl9  
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　　正确答案：A TE.O@:7Z  
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　　第三科（3）管理控制和信息技术96年的试题举例： cKKl\g@}  
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　　An advantage of object-oriented approaches in software design is that they promote： Mh+ym]6\(k  
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　　A） Well -documented programs Ux
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　　B） Simple control paths k7gm)}RKcu  
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　　C） clear decision logic nd[{DF?)/  
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　　D） Resuable code J~jR`2+r