[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： Z@j0J[s  
　　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？ !AP|ozkL  
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　　A）Many common red flags are alis associated with situations where no flad exicts. :m-HHWMN  
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　　B）Some red flags are difficult to quantified or evaluate !t[X/iu  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] v@< "b U  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing sL[,J[AN;  
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　　正确答案：D ;J 2=6np  
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　　第2科内部审计技术的96年的试题举例： M="%NxuS  
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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） Kkdd}j
 
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　　A）Whether the sample is designed to estimate a mean or proportion v5 $"v?PT  
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　　B）The amount of variability in population under study LWf+H 4iZ}  
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　　C）THe sensitivity of decision using this sample to errors of estimaion h dPKeqg7  
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　　D）the cost per sample obervation qDNqd  
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　　正确答案：A u6cWLVt  
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　　第三科（3）管理控制和信息技术96年的试题举例： lvcX}{>\  
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　　An advantage of object-oriented approaches in software design is that they promote： }Geip@Ot  
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　　A） Well -documented programs w/>k  
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　　B） Simple control paths NCl$vc;,  
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　　C） clear decision logic e#SNN-hKsJ  
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　　D） Resuable code ]p@7[8}