第一科（2）内部审计过程的96年的试题举例： [U']kt
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？ 4%> +Wh[
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A）Many common red flags are alis associated with situations where no flad exicts. Q6|@N~UeZ
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B）Some red flags are difficult to quantified or evaluate mVHFT~x7}
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C） Red flag informaitoan is not gathered as a normal part of an audit engagement] y0y+%H-
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D）The red flags literate is not well enough established to have a positive impact on auditing 5 Af?Yxv
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正确答案：D S}
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第2科内部审计技术的96年的试题举例： WSSaZ9
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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） g.=!3e&z%
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A）Whether the sample is designed to estimate a mean or proportion P1e5uJkd
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B）The amount of variability in population under study Lsn XS9_
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C）THe sensitivity of decision using this sample to errors of estimaion ~(M*6b
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D）the cost per sample obervation
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正确答案：A iAg}pwU
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第三科（3）管理控制和信息技术96年的试题举例： tPA"lBS !
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An advantage of object-oriented approaches in software design is that they promote： Mc.^s
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A） Well -documented programs _5Bu [I
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B） Simple control paths td%Y4-+ -
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C） clear decision logic ~LSy7$rz
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D） Resuable code ~y`Pwj
