[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： U4=m>Ty  
　　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？ ZZM;%i-B  
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　　A）Many common red flags are alis associated with situations where no flad exicts. #(}'G*  
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　　B）Some red flags are difficult to quantified or evaluate H1c>3c  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement]  s2`}~  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing :{,k F  
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　　正确答案：D j1HeX  
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　　第2科内部审计技术的96年的试题举例： ivg W[]  
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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） .=N?;i  
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　　A）Whether the sample is designed to estimate a mean or proportion rn]F97v@]  
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　　B）The amount of variability in population under study (ys<{Y-;  
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　　C）THe sensitivity of decision using this sample to errors of estimaion iD.p KG  
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　　D）the cost per sample obervation lS|F&I5j  
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　　正确答案：A 87F]a3  
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　　第三科（3）管理控制和信息技术96年的试题举例： !?" pnKb}  
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　　An advantage of object-oriented approaches in software design is that they promote： u"MfxW`  
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　　A） Well -documented programs
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　　B） Simple control paths cv;2zq=T  
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　　C） clear decision logic ~x[(1  
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　　D） Resuable code wlQ @3RN>