[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： 0]h8)EW  
　　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？ !%Hl#Pv}  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 1a=9z'8V  
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　　B）Some red flags are difficult to quantified or evaluate r:WgjjA%  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] XRz%KVysp  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing aCYm$6LmA  
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　　正确答案：D NrI5uC7  
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　　第2科内部审计技术的96年的试题举例： Rvu3Qo+  
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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） z|DA _
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　　A）Whether the sample is designed to estimate a mean or proportion IioE <wS)  
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　　B）The amount of variability in population under study aaf_3UH.B  
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　　C）THe sensitivity of decision using this sample to errors of estimaion '4^V4i  
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　　D）the cost per sample obervation e>vUkP y  
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　　正确答案：A TOPPa?=vk  
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　　第三科（3）管理控制和信息技术96年的试题举例： Br ^rK}|l  
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　　An advantage of object-oriented approaches in software design is that they promote： ![P(B0Ct/  
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　　A） Well -documented programs Z1V'NJI+  
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　　B） Simple control paths |`(?<m  
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　　C） clear decision logic wD?=u\% &  
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　　D） Resuable code YqY6\mo