考试科目共同4科,必须在2年内通过,每科80个单项选择题,75分为通过,即答对75%,考试时间为两天,上下午各考一科,一科考试时间为3.5个小时: (1)内部审计过程(Internal Audit Process) (2)内部审计技术(Internal audit skills) (3)管理控制和信息技术(Mangement control and informaion tenology) (4)内部审计环境( Internal audit Enviroment)
拥有“国际注册内部审计师”资格在美国被称为"The Mark Of Global Excellence" 的标志。到目前为止, 中国已经有400多人(来自全国各地)通过“国际注册内部审计师”(Internaitoanl Certifired Internal Auditor)所有科目并获“国际注册内部审计师”协会(The Institue of internal Auditors简称:IIA)颁发的"国际注册内部审计师"(CIA)资格和证书(中英对照),成为国中国首批CIA!
为了使大家对CIA考试题目有个感性认识,我下面引用几道历年的试题给大家看看:
第一科(2)内部审计过程的96年的试题举例:
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 正确答案:D
第二科内部审计技术的96年的试题举例: 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) 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 正确答案:A
第三科(3)管理控制和信息技术96年的试题举例: 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 正确答案:D