[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： ShRkL<  
　　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？ NI% ()  
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　　A）Many common red flags are alis associated with situations where no flad exicts. Bc2PF;n  
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　　B）Some red flags are difficult to quantified or evaluate .6#Y-iJqc  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 5T;,wQ<  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing WL5!H.q  
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　　正确答案：D ~",,&>#[K  
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　　第2科内部审计技术的96年的试题举例： )x*pkE**c  
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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） 1]j_4M14aA  
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　　A）Whether the sample is designed to estimate a mean or proportion obhq2sK  
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　　B）The amount of variability in population under study u6(>?r-  
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　　C）THe sensitivity of decision using this sample to errors of estimaion gKGM|0u|r  
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　　D）the cost per sample obervation O<v9i4*  
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　　正确答案：A I7nZ9n|KU  
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　　第三科（3）管理控制和信息技术96年的试题举例： &D 4Ci_6k  
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　　An advantage of object-oriented approaches in software design is that they promote： +e%U6&l{  
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　　A） Well -documented programs mMEa*9P  
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　　B） Simple control paths enGjom  
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　　C） clear decision logic tgbr/eCoU  
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　　D） Resuable code e-#!3j!'