第一科（2）内部审计过程的96年的试题举例： TZ(cu>
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？ C&* oI =6
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A）Many common red flags are alis associated with situations where no flad exicts. `\T]ej}zvI
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B）Some red flags are difficult to quantified or evaluate B$ajK`x&I
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C） Red flag informaitoan is not gathered as a normal part of an audit engagement] =j5MFX.-o
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D）The red flags literate is not well enough established to have a positive impact on auditing CF zNwgv]z
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正确答案：D 2N~Fg^xB
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第2科内部审计技术的96年的试题举例： DnCP
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Which one o fhte following is not an important consideration in determing the appropriate sample size？（审计抽样样本的大小） \6E|pbJ}x
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A）Whether the sample is designed to estimate a mean or proportion kzn5M
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B）The amount of variability in population under study t2F _uCr
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C）THe sensitivity of decision using this sample to errors of estimaion b$ve sJ
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D）the cost per sample obervation h U` wVy
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正确答案：A {1V ($aBl
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第三科（3）管理控制和信息技术96年的试题举例： $@^pAP
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An advantage of object-oriented approaches in software design is that they promote： #E? (vA1
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A） Well -documented programs ,Sq/y~
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B） Simple control paths ! V"<U2
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C） clear decision logic U=Dms nD,
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D） Resuable code i5Zk_-\#H
