第一科(2)内部审计过程的96年的试题举例: l.SoiFDd
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? =%crSuP
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A)Many common red flags are alis associated with situations where no flad exicts. Yc>.P
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B)Some red flags are difficult to quantified or evaluate M+M\3U
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C) Red flag informaitoan is not gathered as a normal part of an audit engagement] @aWd0e]
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D)The red flags literate is not well enough established to have a positive impact on auditing E*UE?4FSw|
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正确答案:D x?G"58
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第2科内部审计技术的96年的试题举例: C.VU"= -
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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) ALp|fZ\vp
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A)Whether the sample is designed to estimate a mean or proportion 7MwS[N%#
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B)The amount of variability in population under study f;a55%3c
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C)THe sensitivity of decision using this sample to errors of estimaion 1>_2 =^[
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D)the cost per sample obervation EpH\;25u
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正确答案:A 67P@YL
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第三科(3)管理控制和信息技术96年的试题举例: &^K,"a{
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An advantage of object-oriented approaches in software design is that they promote: 0-IL@Di`F
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A) Well -documented programs LVBE+{P\5?
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B) Simple control paths F+m;y
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C) clear decision logic 5P![fX|5
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D) Resuable code bm-&H