第一科（2）内部审计过程的96年的试题举例： Q 2 B
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？ BK
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D）The red flags literate is not well enough established to have a positive impact on auditing Dc0C
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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） !'a
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D）the cost per sample obervation R p6q)
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第三科（3）管理控制和信息技术96年的试题举例：
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An advantage of object-oriented approaches in software design is that they promote： uz;e
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A） Well -documented programs Tb{RQ?Nw'
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B） Simple control paths }|l7SFst
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C） clear decision logic }U|Vpgd!
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D） Resuable code m1M6N`f
