[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： >!9h6BoGV  
　　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？ {5Eyr$  
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　　A）Many common red flags are alis associated with situations where no flad exicts. %HSl)zEo>C  
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　　B）Some red flags are difficult to quantified or evaluate :w
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] ~F#A Pt  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing r(}nhUQ%E  
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　　正确答案：D ( :Cc3  
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　　第2科内部审计技术的96年的试题举例： y,<$X.>QO|  
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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） daOS8_py  
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　　A）Whether the sample is designed to estimate a mean or proportion M^H90GN)X  
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　　B）The amount of variability in population under study '1]7zWbW  
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　　C）THe sensitivity of decision using this sample to errors of estimaion Isovwd  
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　　D）the cost per sample obervation '@:[axu  
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　　正确答案：A fQQ|gwVki  
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　　第三科（3）管理控制和信息技术96年的试题举例： |5xzl  
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　　An advantage of object-oriented approaches in software design is that they promote： ;aK.%-s-Z  
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　　A） Well -documented programs (G8  
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　　B） Simple control paths K&UE0JO'  
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　　C） clear decision logic 'XTs -=  
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　　D） Resuable code ~tNY"{OV#