[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： >R0j<:p
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　　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？ \0& (q%c  
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　　A）Many common red flags are alis associated with situations where no flad exicts. l3$?eGGM  
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　　B）Some red flags are difficult to quantified or evaluate DEp: vlW@  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] tHo/uW_~I  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing `-\JjMSQ1  
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　　正确答案：D a"N_zGf2$  
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　　第2科内部审计技术的96年的试题举例： $h f\ #'J  
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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） f%l#g]]  
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　　A）Whether the sample is designed to estimate a mean or proportion &^>r<~]  
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　　B）The amount of variability in population under study #&gy@!a~  
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　　C）THe sensitivity of decision using this sample to errors of estimaion $ {"St&(  
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　　D）the cost per sample obervation Y5pNKL
 
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　　正确答案：A arr cHf4O  
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　　第三科（3）管理控制和信息技术96年的试题举例： s2kynQ#a  
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　　An advantage of object-oriented approaches in software design is that they promote： 4\RuJx  
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　　A） Well -documented programs zW.sXV,  
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　　B） Simple control paths &*-2k-16  
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　　C） clear decision logic n&JP /P3Y  
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　　D） Resuable code [Xg"B|FD0