[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： )P b$  
　　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？ &}Wi@;G]2
 
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　　A）Many common red flags are alis associated with situations where no flad exicts. 1;c>#20  
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　　B）Some red flags are difficult to quantified or evaluate |5dNJF8;Q  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] dL+yd0b*  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing j2IK\~W?-  
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　　正确答案：D L>
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　　第2科内部审计技术的96年的试题举例： w.J$(o(/  
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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） A'~mJO/  
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　　A）Whether the sample is designed to estimate a mean or proportion !LpjTMYs  
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　　B）The amount of variability in population under study tw<Oy^i  
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　　C）THe sensitivity of decision using this sample to errors of estimaion _6c/,a8;*J  
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　　D）the cost per sample obervation Z?=o(hkd  
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　　正确答案：A j}/).O  
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　　第三科（3）管理控制和信息技术96年的试题举例： :NWIUN  
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　　An advantage of object-oriented approaches in software design is that they promote： D]"W|.6@  
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　　A） Well -documented programs wzxV)1jT  
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　　B） Simple control paths y Fmy  
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　　C） clear decision logic n CX{tqy   
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　　D） Resuable code wN%lc3[/z2