[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： !CWqI)=  
　　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？ K(p1+GHC  
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　　A）Many common red flags are alis associated with situations where no flad exicts. q8
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　　B）Some red flags are difficult to quantified or evaluate 4MIVlg9  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] )Q8Q#
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing @dXf_2T v=  
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　　正确答案：D \|(;q+n?k  
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　　第2科内部审计技术的96年的试题举例： SXT/9FteZ  
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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） wqyAEVea'8  
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　　A）Whether the sample is designed to estimate a mean or proportion _)|!.r&)63  
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　　B）The amount of variability in population under study gO5;hd[l  
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　　C）THe sensitivity of decision using this sample to errors of estimaion > }9TdP/oT  
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　　D）the cost per sample obervation 'G^=>=w|Nv  
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　　正确答案：A #Kl;iY:n  
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　　第三科（3）管理控制和信息技术96年的试题举例： UJZa1p@L  
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　　An advantage of object-oriented approaches in software design is that they promote： z}&<DYD  
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　　A） Well -documented programs 3.jwOFH$  
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　　B） Simple control paths \)v.dQ!  
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　　C） clear decision logic aql*@8 )m  
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　　D） Resuable code O$$N{