第一科(2)内部审计过程的96年的试题举例: -YQh
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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? <SNr\/aCRi
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A)Many common red flags are alis associated with situations where no flad exicts. LaJ
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B)Some red flags are difficult to quantified or evaluate 8ae`V!5
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C) Red flag informaitoan is not gathered as a normal part of an audit engagement] pb97S^K[
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D)The red flags literate is not well enough established to have a positive impact on auditing QP'sS*saJ
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正确答案:D 9?\cm}^?
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第2科内部审计技术的96年的试题举例: Osqk#Oh
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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) 5, ;\z
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A)Whether the sample is designed to estimate a mean or proportion e`0C0GaP
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B)The amount of variability in population under study iM8Cw/DS
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C)THe sensitivity of decision using this sample to errors of estimaion (A?>U_@
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D)the cost per sample obervation (3N/DY1/
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正确答案:A 7X(2SI3m
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第三科(3)管理控制和信息技术96年的试题举例: W"%n5)
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An advantage of object-oriented approaches in software design is that they promote: W<q<}RSn
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A) Well -documented programs #f(a,,Uu'
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B) Simple control paths {e&fB