[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： hn Lgsz  
　　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？ Y%cA2V\#m  
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　　A）Many common red flags are alis associated with situations where no flad exicts. q@yabuN@,j  
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　　B）Some red flags are difficult to quantified or evaluate M@ZpgAfq  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] ZaV66Y>  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing $W]guG  
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　　正确答案：D Q6<Uuiw  
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　　第2科内部审计技术的96年的试题举例： 4!W?z2ly~R  
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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） i]WlMC6  
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　　A）Whether the sample is designed to estimate a mean or proportion &IY_z0=  
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　　B）The amount of variability in population under study <g1hdF0  
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　　C）THe sensitivity of decision using this sample to errors of estimaion *wyLX9{:  
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　　D）the cost per sample obervation H LGy"P  
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　　正确答案：A 1MFpuPJk  
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　　第三科（3）管理控制和信息技术96年的试题举例： \(t>(4s_~  
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　　An advantage of object-oriented approaches in software design is that they promote： I`>%2mP[C  
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　　A） Well -documented programs QRa6*AYm  
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　　B） Simple control paths AdW7 vn  
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　　C） clear decision logic ExU|EN-  
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　　D） Resuable code YQs
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