第一科(2)内部审计过程的96年的试题举例: |p=.Gg=2
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? WwCK K
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A)Many common red flags are alis associated with situations where no flad exicts. &kXGWp
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B)Some red flags are difficult to quantified or evaluate V1CSXY\2
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C) Red flag informaitoan is not gathered as a normal part of an audit engagement] }Uq
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D)The red flags literate is not well enough established to have a positive impact on auditing 7(+OsE
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正确答案:D Ht=6P)
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第2科内部审计技术的96年的试题举例: @gu77^='
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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) uV/HNzC
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A)Whether the sample is designed to estimate a mean or proportion E{+c*sz
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C)THe sensitivity of decision using this sample to errors of estimaion gn[$;*932z
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D)the cost per sample obervation ^NnU gj
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正确答案:A 6ljRV)
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第三科(3)管理控制和信息技术96年的试题举例: m|e*Jc
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An advantage of object-oriented approaches in software design is that they promote: H[_uVv;}6
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A) Well -documented programs die2<'\4%
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B) Simple control paths esC\R4he
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C) clear decision logic z7.C\l
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