第一科（2）内部审计过程的96年的试题举例： IRdt:B|@
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？ D$>_W ,*V
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A）Many common red flags are alis associated with situations where no flad exicts. K %^n.
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C） Red flag informaitoan is not gathered as a normal part of an audit engagement] !
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D）The red flags literate is not well enough established to have a positive impact on auditing 0lw>
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正确答案：D "Fz.# U
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第2科内部审计技术的96年的试题举例： 4s\spvJ
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Which one o fhte following is not an important consideration in determing the appropriate sample size？（审计抽样样本的大小） R1jl <=
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A）Whether the sample is designed to estimate a mean or proportion cHFi(K]|1
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B）The amount of variability in population under study h}b:-a
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C）THe sensitivity of decision using this sample to errors of estimaion O5\r%&$xd
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D）the cost per sample obervation LQ0/ oYmNc
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正确答案：A }xZi Ct
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第三科（3）管理控制和信息技术96年的试题举例： ^xo<$
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An advantage of object-oriented approaches in software design is that they promote： _Hb;)9y
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B） Simple control paths : qYp%Ub
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C） clear decision logic [B0 BHJ~
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D） Resuable code Ts iJK
