[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： {Qla4U  
　　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？ P7iU_CgyW  
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　　A）Many common red flags are alis associated with situations where no flad exicts. ;c_pa0L  
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　　B）Some red flags are difficult to quantified or evaluate rX<gcntv  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] axW4cS ?  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing *t+E8)qL  
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　　正确答案：D Lx"a#rZ  
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　　第2科内部审计技术的96年的试题举例： G$D6#/rR  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） 20t</lq.  
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　　A）Whether the sample is designed to estimate a mean or proportion tyLR_@i%%  
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　　B）The amount of variability in population under study igW>C2J  
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　　C）THe sensitivity of decision using this sample to errors of estimaion F& 'HZX  
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　　D）the cost per sample obervation ]3E':JM@  
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　　正确答案：A A<& :-Zz  
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　　第三科（3）管理控制和信息技术96年的试题举例： ^8V cm*  
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　　An advantage of object-oriented approaches in software design is that they promote： ,j('QvavJ  
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　　A） Well -documented programs JqdNO:8  
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　　B） Simple control paths UI4X
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　　C） clear decision logic B`4[@$  
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　　D） Resuable code q KL_1 ~