[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： 19$A!kH\  
　　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？ owIpn=8|Q  
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　　A）Many common red flags are alis associated with situations where no flad exicts. h%EeU 3  
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　　B）Some red flags are difficult to quantified or evaluate AqgY*"A7  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 27!FB@k-  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing \WiCI:  
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　　正确答案：D rD}g9?ut  
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　　第2科内部审计技术的96年的试题举例： p4P=
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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） naR<  
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　　A）Whether the sample is designed to estimate a mean or proportion >J;TtNE:  
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　　B）The amount of variability in population under study }R;}d(C`  
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　　C）THe sensitivity of decision using this sample to errors of estimaion %2:UsI  
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　　D）the cost per sample obervation q|ce7HnK  
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　　正确答案：A N}5  
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　　第三科（3）管理控制和信息技术96年的试题举例： qU#A,%kcV  
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　　An advantage of object-oriented approaches in software design is that they promote： I7_lKr3  
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　　A） Well -documented programs x{;{fMN1  
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　　B） Simple control paths 45 ^ Z5t  
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　　C） clear decision logic $TK*w8@:  
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　　D） Resuable code 6c!
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