[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： %FS$zOsgGK  
　　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？ N=5)fe%{4  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 2pzF5h  
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　　B）Some red flags are difficult to quantified or evaluate \A#1y\ok  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] {fha`i  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing masT>vM  
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　　正确答案：D |J+(:{}~  
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　　第2科内部审计技术的96年的试题举例： !L;\cl  
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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） "V>R9dO{"!  
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　　A）Whether the sample is designed to estimate a mean or proportion p. R2gl1m  
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　　B）The amount of variability in population under study c&X{dJWD  
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　　C）THe sensitivity of decision using this sample to errors of estimaion Py>{t4;S  
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　　D）the cost per sample obervation ,h{A^[yl  
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　　正确答案：A  U3izvM  
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　　第三科（3）管理控制和信息技术96年的试题举例： 4B4Z])$3  
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　　An advantage of object-oriented approaches in software design is that they promote： ly4s"4v  
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　　A） Well -documented programs rwniOQe  
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　　B） Simple control paths 1VF    
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　　C） clear decision logic [F_/2+e  
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　　D） Resuable code N7b1.]<