第一科(2)内部审计过程的96年的试题举例: Bt+^H6cb
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? BG>Y[u\N
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A)Many common red flags are alis associated with situations where no flad exicts. Xz+%Ym
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B)Some red flags are difficult to quantified or evaluate 8+zW:0"[
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D)The red flags literate is not well enough established to have a positive impact on auditing #2{-6ey
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正确答案:D RJrz ~,}
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第2科内部审计技术的96年的试题举例: 9BCW2@Kp
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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) Ot=jwvw
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A)Whether the sample is designed to estimate a mean or proportion z5+Pi:1w
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B)The amount of variability in population under study ;FPx
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D)the cost per sample obervation hnnB4]c
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正确答案:A 44]s`QyG
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第三科(3)管理控制和信息技术96年的试题举例: =~#mF<z5
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An advantage of object-oriented approaches in software design is that they promote: *Rgr4-
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A) Well -documented programs vB:\ZX4
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C) clear decision logic x.Sf B[SZ
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D) Resuable code 48^-]};