第一科（2）内部审计过程的96年的试题举例： YGo?%.X
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？ i!%bz
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A）Many common red flags are alis associated with situations where no flad exicts. ipwlP|UjQ5
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B）Some red flags are difficult to quantified or evaluate @:}c
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C） Red flag informaitoan is not gathered as a normal part of an audit engagement] =~+ WJN
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D）The red flags literate is not well enough established to have a positive impact on auditing NfvPE ]S
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正确答案：D c*)T4n[e
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第2科内部审计技术的96年的试题举例： j
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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） $X#y9<b
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A）Whether the sample is designed to estimate a mean or proportion bTum|GWf
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B）The amount of variability in population under study .
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C）THe sensitivity of decision using this sample to errors of estimaion [7vV#s3kJ
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D）the cost per sample obervation 6$R9Y.s>Z
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正确答案：A ~!$"J}d}<
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第三科（3）管理控制和信息技术96年的试题举例： XQy`5iv
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An advantage of object-oriented approaches in software design is that they promote： V'i-pn2gyu
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A） Well -documented programs = QBvU)Ki
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B） Simple control paths p3M!H2W
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C） clear decision logic TPN+jK
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D） Resuable code Tvx1+0Z%z
