[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： 8=4^Lm  
　　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？ 2OCdG  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 9dYOH)f  
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　　B）Some red flags are difficult to quantified or evaluate eH[y[~r  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] [V5-%w^  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 3"tg+DncC  
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　　正确答案：D =t.F2'<[Z  
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　　第2科内部审计技术的96年的试题举例： +Ag#B*   
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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） rCrr "O#j  
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　　A）Whether the sample is designed to estimate a mean or proportion a71}y;W  
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　　B）The amount of variability in population under study Wa/geQE1<  
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　　C）THe sensitivity of decision using this sample to errors of estimaion g& >mP?  
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　　D）the cost per sample obervation *NjMb{[ZQ  
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　　正确答案：A ._(z~3s  

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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<?X3&J  
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　　An advantage of object-oriented approaches in software design is that they promote： R\ e#$"a5  
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　　A） Well -documented programs ,s8&#1rJ-  
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　　B） Simple control paths U\;Ml
 
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　　C） clear decision logic J\GKqt;5@  
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　　D） Resuable code 04[)qPPS