[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： H=r-f@EOrI  
　　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？ d|`Ll  
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　　A）Many common red flags are alis associated with situations where no flad exicts. enoj4g7em^  
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　　B）Some red flags are difficult to quantified or evaluate :FyF:=  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] M[uWX=  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing uOxHa>h  
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　　正确答案：D ;"3B,Yj  
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　　第2科内部审计技术的96年的试题举例： #cbgp;,M{I  
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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） xQy,1f3s+  
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　　A）Whether the sample is designed to estimate a mean or proportion 3} A$+PX  
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　　B）The amount of variability in population under study @KG0QHyiU  
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　　C）THe sensitivity of decision using this sample to errors of estimaion )?n'ZhsX  
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　　D）the cost per sample obervation GK?ual1  
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　　正确答案：A yD WIflP0;  
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　　第三科（3）管理控制和信息技术96年的试题举例： \P\Z<z7jy  
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　　An advantage of object-oriented approaches in software design is that they promote： (8nv&|  
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　　A） Well -documented programs <LX\s*M)  
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　　B） Simple control paths x2"iZzQlD  
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　　C） clear decision logic #6sz@XfV  
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　　D） Resuable code S0$^|/Sr