第一科(2)内部审计过程的96年的试题举例: cOcF VPQ
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? 0R
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A)Many common red flags are alis associated with situations where no flad exicts. zvYkWaa_Qz
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B)Some red flags are difficult to quantified or evaluate wO&`3Q3~$
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C) Red flag informaitoan is not gathered as a normal part of an audit engagement] S-WD?BFC
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D)The red flags literate is not well enough established to have a positive impact on auditing !ccKbw)J#
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正确答案:D *T$o"*}
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第2科内部审计技术的96年的试题举例: m5Q,RwJ!xK
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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) W76K/A<h>
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A)Whether the sample is designed to estimate a mean or proportion 3P~I'FQ
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B)The amount of variability in population under study $D
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C)THe sensitivity of decision using this sample to errors of estimaion ewg&DBbN"
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D)the cost per sample obervation 2Un~Iy
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正确答案:A xr+K:
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第三科(3)管理控制和信息技术96年的试题举例: exrsYo!%
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An advantage of object-oriented approaches in software design is that they promote: YMOy6C
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A) Well -documented programs *#-X0}'s
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B) Simple control paths Q1 ?O~ao
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C) clear decision logic 3XdN\xc
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D) Resuable code ?F]Yebp^