[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： $\BRX\6(-  
　　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？ o";5@NH  
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　　A）Many common red flags are alis associated with situations where no flad exicts. ]PQ] f*Ik>  
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　　B）Some red flags are difficult to quantified or evaluate nA:\G":\y  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 5g9lO]WDI  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing WqX#T  
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　　正确答案：D 4 [2^#t[  
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　　第2科内部审计技术的96年的试题举例： X=O}k&  
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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） "/ G^+u  
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　　A）Whether the sample is designed to estimate a mean or proportion N|cWTbi  
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　　B）The amount of variability in population under study 3KFw0(S/  
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　　C）THe sensitivity of decision using this sample to errors of estimaion .kO!8Q-;%  
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　　D）the cost per sample obervation Q2[@yRY/z  
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　　正确答案：A 9Yih%d,  
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　　第三科（3）管理控制和信息技术96年的试题举例： `uRf*-   
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　　An advantage of object-oriented approaches in software design is that they promote： r,^}/<*  
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　　A） Well -documented programs #P:o  
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　　B） Simple control paths -oGJPl{r  
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　　C） clear decision logic " jefB6k9h  

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　　D） Resuable code 9y/gW
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