[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： @"H7Q1Hg!*  
　　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？ Eqi;m,)  
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　　A）Many common red flags are alis associated with situations where no flad exicts. WJk3*$=  
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　　B）Some red flags are difficult to quantified or evaluate = ?BhtW  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] O$N;a9g  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing M(I %QD  
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　　正确答案：D y6Ez.$M  
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　　第2科内部审计技术的96年的试题举例： uN1VkmtDO  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） q=*bcDu  
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　　A）Whether the sample is designed to estimate a mean or proportion Yj'" Wg  
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　　B）The amount of variability in population under study 3!%-O:!  
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　　C）THe sensitivity of decision using this sample to errors of estimaion *3s-=.U~  
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　　D）the cost per sample obervation 3i\Np =  
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　　正确答案：A ?H>^X)Ph  
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　　第三科（3）管理控制和信息技术96年的试题举例： x U"g~hT  
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　　An advantage of object-oriented approaches in software design is that they promote： ju
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　　A） Well -documented programs aX*9T8H/  
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　　B） Simple control paths PF#<CF$=  
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　　C） clear decision logic 5>UQ3hWo  
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　　D） Resuable code j<`3xd'