第一科(2)内部审计过程的96年的试题举例: p!5'#\^f
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? ({Pjz;xM
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A)Many common red flags are alis associated with situations where no flad exicts. Vn_~ |-Wt
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B)Some red flags are difficult to quantified or evaluate ,ryL("G
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C) Red flag informaitoan is not gathered as a normal part of an audit engagement] [h
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D)The red flags literate is not well enough established to have a positive impact on auditing PfZS"yk
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正确答案:D 9?8PMh.
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第2科内部审计技术的96年的试题举例: @Ns[qn;9
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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) |JP19KFx'B
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A)Whether the sample is designed to estimate a mean or proportion 1`YU9?
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C)THe sensitivity of decision using this sample to errors of estimaion j:xC\b47"
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正确答案:A Pc_aEBq
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第三科(3)管理控制和信息技术96年的试题举例: nYFrp)DLK
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An advantage of object-oriented approaches in software design is that they promote: <S041KF.{6
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A) Well -documented programs Qr9;CVW
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B) Simple control paths '*`#xNu[
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D) Resuable code n{FjFlX2=