[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： Bt+^H6cb  
　　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？ BG>Y[u\N  
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　　A）Many common red flags are alis associated with situations where no flad exicts. Xz+%Ym  
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　　B）Some red flags are difficult to quantified or evaluate 8+zW:0"[  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] +)Z]<O  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing #2{-6ey  
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　　正确答案：D RJrz ~,}  
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　　第2科内部审计技术的96年的试题举例： 9BCW2@Kp  
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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） Ot=jwvw  
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　　A）Whether the sample is designed to estimate a mean or proportion z5+Pi:1w  
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　　B）The amount of variability in population under study ;FPx
  
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　　C）THe sensitivity of decision using this sample to errors of estimaion $*Ucfw1T  
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　　D）the cost per sample obervation hnnB4]c  
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　　正确答案：A 44]s`QyG  
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　　第三科（3）管理控制和信息技术96年的试题举例： =~#mF<z5  
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　　An advantage of object-oriented approaches in software design is that they promote： *Rgr4- eS  
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　　A） Well -documented programs vB:\ZX4  
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　　B） Simple control paths IkrB}  
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　　C） clear decision logic x.SfB[SZ  
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　　D） Resuable code 48^-]};