第一科（2）内部审计过程的96年的试题举例： r5&c!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？ *4~7p4 [
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A）Many common red flags are alis associated with situations where no flad exicts. !}c D e12
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B）Some red flags are difficult to quantified or evaluate `_vPElQXZ#
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C） Red flag informaitoan is not gathered as a normal part of an audit engagement] ~6#mVP5sU)
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D）The red flags literate is not well enough established to have a positive impact on auditing 3wN4kltt
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正确答案：D t>]W+Lx#
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第2科内部审计技术的96年的试题举例： 6iQqOAG
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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） C|}yE ;*a
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A）Whether the sample is designed to estimate a mean or proportion W{IP}mM
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B）The amount of variability in population under study bY`Chb.
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C）THe sensitivity of decision using this sample to errors of estimaion yzpa \[^
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D）the cost per sample obervation zX=%BL?
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正确答案：A *QW.#y>"j
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第三科（3）管理控制和信息技术96年的试题举例： Q
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An advantage of object-oriented approaches in software design is that they promote： 7TAoWD3
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A） Well -documented programs 21$^k5
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B） Simple control paths lItr*,A]
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C） clear decision logic >&<D.lx
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D） Resuable code Kc9)Lzu+
