第一科(2)内部审计过程的96年的试题举例: MQ7Hn;`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? ,d~6LXr<fM
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A)Many common red flags are alis associated with situations where no flad exicts. {(j1#9+9
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B)Some red flags are difficult to quantified or evaluate 9}*<8%PSt,
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C) Red flag informaitoan is not gathered as a normal part of an audit engagement] gK+/wTQ%
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D)The red flags literate is not well enough established to have a positive impact on auditing $Q'S8TU
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正确答案:D 2Pz)vnV"
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第2科内部审计技术的96年的试题举例: ocDAg<wo
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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) ),;O
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A)Whether the sample is designed to estimate a mean or proportion K%iA-h
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B)The amount of variability in population under study 5ON\Ve_H
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C)THe sensitivity of decision using this sample to errors of estimaion hUO&rov3@
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D)the cost per sample obervation ?@LqrKj11
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正确答案:A 3wf&,4`EX
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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: Eu)(@,]we
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A) Well -documented programs b<1+q{0r
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B) Simple control paths .|Y&,?k|Y
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C) clear decision logic || 0n%"h>i
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D) Resuable code TOC2[mc'