第一科(2)内部审计过程的96年的试题举例: <4VUzgX2
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? 0phGn+"R
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A)Many common red flags are alis associated with situations where no flad exicts. a{{([uZ
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B)Some red flags are difficult to quantified or evaluate bS0LjvY9g
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C) Red flag informaitoan is not gathered as a normal part of an audit engagement] UyvFR@
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D)The red flags literate is not well enough established to have a positive impact on auditing /*8"S mte
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正确答案:D z:acrQwJ?1
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第2科内部审计技术的96年的试题举例: 4w\')@`[jk
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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) PvO>}(=
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A)Whether the sample is designed to estimate a mean or proportion _w'4f )7
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B)The amount of variability in population under study WSh+5](:
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C)THe sensitivity of decision using this sample to errors of estimaion z5Po,@W
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D)the cost per sample obervation 5Rc
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正确答案:A o^lKM?t
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第三科(3)管理控制和信息技术96年的试题举例: &"25a[x{B
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An advantage of object-oriented approaches in software design is that they promote: *)"`
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A) Well -documented programs VF
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C) clear decision logic #IgY'L
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D) Resuable code L0Xb^vx}m