[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：
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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？ nX 9]dz
 
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　　A）Many common red flags are alis associated with situations where no flad exicts. JLn
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　　B）Some red flags are difficult to quantified or evaluate (T0MWp0  

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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] tH)jEY9  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing QOo'Iv+EL  
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　　正确答案：D ?*yyne  
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　　第2科内部审计技术的96年的试题举例： -1 Dq_!i  
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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） MNWI%*0LO  
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　　A）Whether the sample is designed to estimate a mean or proportion oR&z,%0wMK  
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　　B）The amount of variability in population under study t$z[ja=  
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　　C）THe sensitivity of decision using this sample to errors of estimaion v8*)^-Fx  
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　　D）the cost per sample obervation  !CWe1Dm  
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　　正确答案：A OIL8'xY.w  
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　　第三科（3）管理控制和信息技术96年的试题举例： /O}<e TR
 
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　　An advantage of object-oriented approaches in software design is that they promote： VwE4:/7YN  
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　　A） Well -documented programs /@k#tdj  
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　　B） Simple control paths YND}P9 h  
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　　C） clear decision logic 9Q%lS  
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　　D） Resuable code Y@0'0