新用戶掃碼下載
掃碼下載APP
及時接收考試資訊及
備考信息
國際注冊內部審計師(CIA)試題舉例
第一科（2）內部審計過程的96年的試題舉例：
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？
A）Many common red flags are alis associated with situations where no flad exicts.
B）Some red flags are difficult to quantified or evaluate
C） Red flag informaitoan is not gathered as a normal part of an audit engagement]
D）The red flags literate is not well enough established to have a positive impact on auditing
正確答案：D
第2科內部審計技術的96年的試題舉例：
Which one o fhte following is not an important consideration in determing the appropriate sample size？（審計抽樣樣本的大小）
A）Whether the sample is designed to estimate a mean or proportion
B）The amount of variability in population under study
C）THe sensitivity of decision using this sample to errors of estimaion
D）the cost per sample obervation
正確答案：A
第三科（3）管理控制和信息技術96年的試題舉例：
An advantage of object-oriented approaches in software design is that they promote：
A） Well -documented programs
B） Simple control paths
C） clear decision logic
D） Resuable code
學員討論（0）
相關資訊
新用戶掃碼下載
京公網安備 11010802044457號