[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： 8~J(](QA  
　　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？ 6W]9$n\"?  
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　　A）Many common red flags are alis associated with situations where no flad exicts. =a@j=  
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　　B）Some red flags are difficult to quantified or evaluate pe]A5\4c  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] BG6B:  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing E\as@pqo\p  
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　　正确答案：D DU5c=rxW  
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　　第2科内部审计技术的96年的试题举例： MvK !u  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） VF?<{F  
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　　A）Whether the sample is designed to estimate a mean or proportion =&ks)MH-  
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　　B）The amount of variability in population under study {khqu:HUn`  
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　　C）THe sensitivity of decision using this sample to errors of estimaion `$,GzS(  
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　　D）the cost per sample obervation pWK(z[D  
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　　正确答案：A NG "C&v  
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　　第三科（3）管理控制和信息技术96年的试题举例： nqI@Y)  
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　　An advantage of object-oriented approaches in software design is that they promote： jQ2Ot<  
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　　A） Well -documented programs #_6I w`0  
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　　B） Simple control paths CE#gfP  
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　　C） clear decision logic x3 q]I8q  
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　　D） Resuable code Nl^;A><u