第一科（2）内部审计过程的96年的试题举例： <}E!w_yi
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？ P,xKZ{(
M[mF8Zf
A）Many common red flags are alis associated with situations where no flad exicts.
X' d9[
).
t/cY=Wp
B）Some red flags are difficult to quantified or evaluate U&Wt %U{
r ~/
C） Red flag informaitoan is not gathered as a normal part of an audit engagement] QWD'!)Zb
gu0j.XS^
D）The red flags literate is not well enough established to have a positive impact on auditing =h0,?]z
n;@bLJ$W
正确答案：D ?\t#1"d
kS_(
wp A
第2科内部审计技术的96年的试题举例： :pGaFWkvO
kMb}1J0i"
Which one o fhte following is not an important consideration in determing the appropriate sample size？（审计抽样样本的大小） fz\9 S
vr6MU<
A）Whether the sample is designed to estimate a mean or proportion swK-/$#
S 5/R_5
B）The amount of variability in population under study {[+m pKq
9f hsIe
C）THe sensitivity of decision using this sample to errors of estimaion PmK
eF
}
np8gKV D
D）the cost per sample obervation \HKxh:
F'
)TVFtI=,NN
正确答案：A OR%'K2C6S
F<qz[,]|-j
第三科（3）管理控制和信息技术96年的试题举例： `(YxI
I1pWaQ0
An advantage of object-oriented approaches in software design is that they promote： - o!$tI&
)Xv ilC k1
A） Well -documented programs ,q}ML TS i
IFF92VD&
B） Simple control paths AS
=?@2 q
t .7?
C） clear decision logic -(
T)H{
D） Resuable code {so `/EWa
