第一科（2）内部审计过程的96年的试题举例： ?6h~P:n
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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？ [p]UM;+
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A）Many common red flags are alis associated with situations where no flad exicts. imB/P M
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B）Some red flags are difficult to quantified or evaluate HYv-5:B
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C） Red flag informaitoan is not gathered as a normal part of an audit engagement] \+:`nz3m
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D）The red flags literate is not well enough established to have a positive impact on auditing Vt:\llsin
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正确答案：D -z%
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第2科内部审计技术的96年的试题举例： N0N% ~3
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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） [Mj5o<k;I
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A）Whether the sample is designed to estimate a mean or proportion RLcC>Z
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B）The amount of variability in population under study <&bBE"U4
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C）THe sensitivity of decision using this sample to errors of estimaion 3sDyB-\&
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D）the cost per sample obervation '$5d6?BC`3
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正确答案：A 9
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第三科（3）管理控制和信息技术96年的试题举例： D[4%CQ1m
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An advantage of object-oriented approaches in software design is that they promote： 5'%O]~
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A） Well -documented programs 15%6;K?b
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B） Simple control paths 9E|QPT
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C） clear decision logic }G!'SZ$F 5
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D） Resuable code a)7&2J
