[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： +pxt
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　　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？ HX gf=R/$  
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　　A）Many common red flags are alis associated with situations where no flad exicts. uQ3W =  
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　　B）Some red flags are difficult to quantified or evaluate ;aDYw [  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] ZJV;&[$[  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing q3ebps9^  
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　　正确答案：D :?:R5_Nd=  
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　　第2科内部审计技术的96年的试题举例： K_-S`-eH  
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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） WD|pG;Gq  
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　　A）Whether the sample is designed to estimate a mean or proportion {cmV{ 4Yx  
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　　B）The amount of variability in population under study r TK)jxklX  
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　　C）THe sensitivity of decision using this sample to errors of estimaion 8*EqG5OP  
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　　D）the cost per sample obervation yH(%*-S  
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　　正确答案：A < ;fI*km  
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　　第三科（3）管理控制和信息技术96年的试题举例： %8l WJwb7u  
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　　An advantage of object-oriented approaches in software design is that they promote： h%] D[g  
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　　A） Well -documented programs =W"9 a\m  
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　　B） Simple control paths b"eG8  
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　　C） clear decision logic j=Z;M1  
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　　D） Resuable code RC^k# +