第一科(2)内部审计过程的96年的试题举例: G3j'A
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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? K(rWM>Jv
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A)Many common red flags are alis associated with situations where no flad exicts. La
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B)Some red flags are difficult to quantified or evaluate F.-:4m(Z
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C) Red flag informaitoan is not gathered as a normal part of an audit engagement] o ^""=Z
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D)The red flags literate is not well enough established to have a positive impact on auditing DeTLh($\
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正确答案:D kHd`k.nW
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第2科内部审计技术的96年的试题举例: qv3% v3\4
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Which one o fhte following is not an important consideration in determing the appropriate sample size?(审计抽样样本的大小) d$:LUxM#
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A)Whether the sample is designed to estimate a mean or proportion G#j~8`3X
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B)The amount of variability in population under study ="de+S8W
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C)THe sensitivity of decision using this sample to errors of estimaion M=Y['wx
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D)the cost per sample obervation mq+<2 S
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正确答案:A $Z<x r
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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: a;=IOQ
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A) Well -documented programs id[caP=`
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C) clear decision logic GezMqt;2
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D) Resuable code Y
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