第一科（2）内部审计过程的96年的试题举例： L(BL_
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？ w eI
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A）Many common red flags are alis associated with situations where no flad exicts. ,m)YL>
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B）Some red flags are difficult to quantified or evaluate m_UzmWF
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C） Red flag informaitoan is not gathered as a normal part of an audit engagement] kk
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D）The red flags literate is not well enough established to have a positive impact on auditing OWmI$_L
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正确答案：D }do=lm?/
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第2科内部审计技术的96年的试题举例： G3t\2E9S
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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） Y^ ,G}
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A）Whether the sample is designed to estimate a mean or proportion It8@Cp.dU
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C）THe sensitivity of decision using this sample to errors of estimaion Z'y:r2{ql
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D）the cost per sample obervation G88
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正确答案：A X6o
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第三科（3）管理控制和信息技术96年的试题举例： wTVd){q`.
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An advantage of object-oriented approaches in software design is that they promote： Evq^c5n>{
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A） Well -documented programs v ce1'aW
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B） Simple control paths *AI?md
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C） clear decision logic 6s&%~6J,
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D） Resuable code *7!*kq g!u
