第一科（2）内部审计过程的96年的试题举例： 5=KF!?
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？ "*7C`y5&P
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A）Many common red flags are alis associated with situations where no flad exicts. f '6|OsVQ
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B）Some red flags are difficult to quantified or evaluate
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C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 4 UAvw
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D）The red flags literate is not well enough established to have a positive impact on auditing eu'1H@vX(
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正确答案：D +@ VYs*&&
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第2科内部审计技术的96年的试题举例： ZB5?!.ND
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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） /9Ilo\MdD
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A）Whether the sample is designed to estimate a mean or proportion !6w{(Rc(C
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B）The amount of variability in population under study +ySY>`1k~
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C）THe sensitivity of decision using this sample to errors of estimaion 4%*hGh=
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D）the cost per sample obervation s%;<O:x8o
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正确答案：A ,f:
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第三科（3）管理控制和信息技术96年的试题举例： %d: A`7x
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An advantage of object-oriented approaches in software design is that they promote： OYf{?-QD
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A） Well -documented programs . 9 LL+d
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B） Simple control paths R V!o4"\]
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C） clear decision logic U
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D） Resuable code 1a9w(X
