第一科(2)内部审计过程的96年的试题举例:
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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? `q<W %'Tb$
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A)Many common red flags are alis associated with situations where no flad exicts. 4RtAwB
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B)Some red flags are difficult to quantified or evaluate -c0ypz
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C) Red flag informaitoan is not gathered as a normal part of an audit engagement] fM"*;LN!N
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D)The red flags literate is not well enough established to have a positive impact on auditing ?hkOL$v<9}
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正确答案:D S$Zi{bU`G
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第2科内部审计技术的96年的试题举例: |SjRss:i+
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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) c'eZ-\d{
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A)Whether the sample is designed to estimate a mean or proportion ]1<
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B)The amount of variability in population under study eyyME c!
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C)THe sensitivity of decision using this sample to errors of estimaion sg^|dS{3D
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D)the cost per sample obervation (n*:LS=0
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正确答案:A &R%'s1]o
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第三科(3)管理控制和信息技术96年的试题举例: gk%@& TB/
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An advantage of object-oriented approaches in software design is that they promote: vW=L{8zu
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A) Well -documented programs R);Hd1G
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B) Simple control paths z6ObX
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C) clear decision logic rR#Ditn^
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D) Resuable code \uJRjw+