第一科(2)内部审计过程的96年的试题举例: 6"i
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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? (+gTIcc
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A)Many common red flags are alis associated with situations where no flad exicts. A$p&<#
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B)Some red flags are difficult to quantified or evaluate @(L}:]{@
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C) Red flag informaitoan is not gathered as a normal part of an audit engagement] 2<*"@Vj
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D)The red flags literate is not well enough established to have a positive impact on auditing Foq3==*p
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正确答案:D wdj?T`4
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第2科内部审计技术的96年的试题举例: MP}-7UA#K
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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) ,7:GLkj
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A)Whether the sample is designed to estimate a mean or proportion Ak
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B)The amount of variability in population under study 64b AWHv
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C)THe sensitivity of decision using this sample to errors of estimaion .oM- A\!
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D)the cost per sample obervation %@%rdrZ
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正确答案:A 0Gj/yra9MO
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第三科(3)管理控制和信息技术96年的试题举例: G[e,7
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An advantage of object-oriented approaches in software design is that they promote: K"[jrvZ=
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A) Well -documented programs (]sm9PO
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C) clear decision logic ]u<
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D) Resuable code DNj<:Pdd)