[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： hc*tQ2
 
　　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？ 'x6rU"e$J  
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　　A）Many common red flags are alis associated with situations where no flad exicts. SP"t2LTP  
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　　B）Some red flags are difficult to quantified or evaluate I]a [Ngj  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] QB3er]y0%  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing ^hcK&  
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　　正确答案：D p<+Y;,+  
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　　第2科内部审计技术的96年的试题举例： >XxHp  
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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） NMS+'GRW  
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　　A）Whether the sample is designed to estimate a mean or proportion qM<CBcON  
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　　B）The amount of variability in population under study Rn)fwGC  
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　　C）THe sensitivity of decision using this sample to errors of estimaion #v; :K8  
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　　D）the cost per sample obervation ~OWpk)Vq  
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　　正确答案：A (/FG#D.  
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　　第三科（3）管理控制和信息技术96年的试题举例： nk;^sq4M:  
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　　An advantage of object-oriented approaches in software design is that they promote： OF2W UcQ  
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　　A） Well -documented programs I4KE@H"%7  
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　　B） Simple control paths r
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　　C） clear decision logic uPxJwWXO  
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　　D） Resuable code Lrmhr3 w5