[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： pyHU+B  
　　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？ _\/KI /  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 1iA0+Ex(j  
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　　B）Some red flags are difficult to quantified or evaluate i2+r#Hw#5R  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] >-&B#Z^,  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing %w
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　　正确答案：D %>p[;>jW  
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　　第2科内部审计技术的96年的试题举例： %IA1Y>`  
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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） /b1+ ^|_  
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　　A）Whether the sample is designed to estimate a mean or proportion Ie<H4G5Vh  
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　　B）The amount of variability in population under study =l)D$l  
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　　C）THe sensitivity of decision using this sample to errors of estimaion ^l:~r2  
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　　D）the cost per sample obervation {})d}dEC  
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　　正确答案：A K N Y  
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　　第三科（3）管理控制和信息技术96年的试题举例： /IxoS  
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　　An advantage of object-oriented approaches in software design is that they promote： 4Wd H!z  
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　　A） Well -documented programs aZ,j1j0p  
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　　B） Simple control paths 1^ijKn@6  
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　　C） clear decision logic "u.
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　　D） Resuable code :' =le*h