第一科（2）内部审计过程的96年的试题举例： V0
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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？ C0 Ti9
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A）Many common red flags are alis associated with situations where no flad exicts. *
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C） Red flag informaitoan is not gathered as a normal part of an audit engagement] !~k-S exh
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D）The red flags literate is not well enough established to have a positive impact on auditing ;H8A
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正确答案：D Lv
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第2科内部审计技术的96年的试题举例： }mw31= 2bD
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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） u_U51C\rb
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A）Whether the sample is designed to estimate a mean or proportion 8[;U|SR"
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B）The amount of variability in population under study yf7p0;$?
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C）THe sensitivity of decision using this sample to errors of estimaion "-TIao#
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D）the cost per sample obervation t=ry\h{Pc
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正确答案：A P
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第三科（3）管理控制和信息技术96年的试题举例： Em R#)c~(W
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An advantage of object-oriented approaches in software design is that they promote： " U&
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A） Well -documented programs G}\ E{VvWh
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C） clear decision logic ?H3xE=<X
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D） Resuable code {E`f(9r:
