[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： W*<]`U_.  
　　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？ qj6`nbZ{va  
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　　A）Many common red flags are alis associated with situations where no flad exicts. }SV3PdE  
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　　B）Some red flags are difficult to quantified or evaluate @EY}iK~  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] upDQNG>d  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing gHx-m2N
 
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　　正确答案：D jEsTw_  
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　　第2科内部审计技术的96年的试题举例： 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） !_ Q!H2il  
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　　A）Whether the sample is designed to estimate a mean or proportion TyWy5J< :+  
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　　B）The amount of variability in population under study 5gD)2Q6  
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　　C）THe sensitivity of decision using this sample to errors of estimaion {{3H\ rR  
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　　D）the cost per sample obervation  W6O.E  
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　　正确答案：A %20-^&zZ  
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　　第三科（3）管理控制和信息技术96年的试题举例： ? ~
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　　An advantage of object-oriented approaches in software design is that they promote： q=Yerp3~  
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　　A） Well -documented programs ({KAh?  
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　　B） Simple control paths ennz/'  
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　　C） clear decision logic " B {0-H+  
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　　D） Resuable code  -C  ON