第一科(2)内部审计过程的96年的试题举例: q_m#BE;t
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? xr7<(:d
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A)Many common red flags are alis associated with situations where no flad exicts. oT5rX
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B)Some red flags are difficult to quantified or evaluate AQBx
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C) Red flag informaitoan is not gathered as a normal part of an audit engagement] iTBhLg,
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D)The red flags literate is not well enough established to have a positive impact on auditing Ivgwm6M
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正确答案:D =ym~=
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第2科内部审计技术的96年的试题举例: Dm`U|<o
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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 QB^
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A)Whether the sample is designed to estimate a mean or proportion YI(OrR;V
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B)The amount of variability in population under study $R#L@iL-
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C)THe sensitivity of decision using this sample to errors of estimaion r3bvuq,6$
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D)the cost per sample obervation moM&2rgdrQ
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正确答案:A z(#hL-{c
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第三科(3)管理控制和信息技术96年的试题举例: OQb9ijLeK
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An advantage of object-oriented approaches in software design is that they promote: kk7:A0._
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A) Well -documented programs co%_~xO
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B) Simple control paths l$~bkVNL
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C) clear decision logic (w:ACJ[[
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D) Resuable code qA\kx#v]P