第一科(2)内部审计过程的96年的试题举例: :?HSZocf
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? `-VG ?J
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A)Many common red flags are alis associated with situations where no flad exicts. HHz;0V4w?
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B)Some red flags are difficult to quantified or evaluate ,09DBxQq,
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C) Red flag informaitoan is not gathered as a normal part of an audit engagement] c
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D)The red flags literate is not well enough established to have a positive impact on auditing pvlDjj}
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正确答案:D
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第2科内部审计技术的96年的试题举例: $=/rGpAk
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Which one o fhte following is not an important consideration in determing the appropriate sample size?(审计抽样样本的大小) Nepi|{
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A)Whether the sample is designed to estimate a mean or proportion !X-9Ms}(d
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B)The amount of variability in population under study S+r^B?a<oM
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C)THe sensitivity of decision using this sample to errors of estimaion -$.0Dc)3!
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D)the cost per sample obervation yE#g5V&
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正确答案:A mjbTy"}"
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第三科(3)管理控制和信息技术96年的试题举例: xk& NAB
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An advantage of object-oriented approaches in software design is that they promote: a"x}b
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A) Well -documented programs dPsLZ"I
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B) Simple control paths }`9jH:q-Z
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C) clear decision logic vDsF-u1
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D) Resuable code 5$kdgFq(