[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： 7j//x Tr}a  
　　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？ 9FKowF_8  
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　　A）Many common red flags are alis associated with situations where no flad exicts. Pkq
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　　B）Some red flags are difficult to quantified or evaluate FHv^^
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] $TK<~3`  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing H% &e[PU  
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　　正确答案：D >vny9^_  
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　　第2科内部审计技术的96年的试题举例： muZ6}&4  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） -V\$oVS0S  
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　　A）Whether the sample is designed to estimate a mean or proportion 4],*y`& g  
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　　B）The amount of variability in population under study  ]$=\zL  
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　　C）THe sensitivity of decision using this sample to errors of estimaion a}#8n^2  
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　　D）the cost per sample obervation 1SY`V?cu  
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　　正确答案：A ))xyaYIZkk  
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　　第三科（3）管理控制和信息技术96年的试题举例： R32A2Ml  
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　　An advantage of object-oriented approaches in software design is that they promote： N#!**Q 0  
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　　A） Well -documented programs f?[0I\V[$  
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　　B） Simple control paths fZ7Ap3dmP  
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　　C） clear decision logic X 8#Uk}/  
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　　D） Resuable code k __MYb