第一科(2)内部审计过程的96年的试题举例: ;7s^slVzF
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? 0M;g&&mF
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A)Many common red flags are alis associated with situations where no flad exicts. v K{2
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B)Some red flags are difficult to quantified or evaluate |*t 2IVwX
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C) Red flag informaitoan is not gathered as a normal part of an audit engagement] 2z
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D)The red flags literate is not well enough established to have a positive impact on auditing yJ!26
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正确答案:D ~v(c9I)
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第2科内部审计技术的96年的试题举例:
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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) ~OX\R"aZBW
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A)Whether the sample is designed to estimate a mean or proportion T`@brL
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C)THe sensitivity of decision using this sample to errors of estimaion h^rG5Q
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D)the cost per sample obervation #"-_ ~
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正确答案:A ;N.dzH2yA
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第三科(3)管理控制和信息技术96年的试题举例: KC}G_"f.$
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An advantage of object-oriented approaches in software design is that they promote: &v0]{)PO
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A) Well -documented programs e~
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B) Simple control paths 8B-PsS|'
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C) clear decision logic ffk>IOH
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D) Resuable code XE_Lz2H`