第一科（2）内部审计过程的96年的试题举例： \fA{ sehdL
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？
8-2 `S*
ywa*?3?c
A）Many common red flags are alis associated with situations where no flad exicts. /'/I^ ab
'.mepxf< f
B）Some red flags are difficult to quantified or evaluate `S
{&gl
` R[Hxi
C） Red flag informaitoan is not gathered as a normal part of an audit engagement] hS]w
A"\87
?E([Nc0T
D）The red flags literate is not well enough established to have a positive impact on auditing >@YefNX6
_;
1{feR_
正确答案：D ,;)ZF
<S@jf4
第2科内部审计技术的96年的试题举例： K;?D^n.
ux; ?WPyr
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） un{ZysmtB6
}s }g}t8v-
A）Whether the sample is designed to estimate a mean or proportion j6rN t|
'0+*
B）The amount of variability in population under study QU).q65p
y0 * rY
C）THe sensitivity of decision using this sample to errors of estimaion X]0>0=^
++0)KSvw
D）the cost per sample obervation C
0
w+
j
L44m!%q
正确答案：A *%j$i_
XjX
第三科（3）管理控制和信息技术96年的试题举例： 7;'33Bm*
$]v}X},,
An advantage of object-oriented approaches in software design is that they promote： t^rw@$"}
?"B] "% M&
A） Well -documented programs F!omkN
! |
cg=
B） Simple control paths ~ Z\:Nx
4QL>LK
C） clear decision logic G.W !
E[H
D） Resuable code f-b],YE
