第一科（2）内部审计过程的96年的试题举例： p4' Qki8Hd
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？ )o@-h85";
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A）Many common red flags are alis associated with situations where no flad exicts. q`DilZ]S
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B）Some red flags are difficult to quantified or evaluate `$,
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C） Red flag informaitoan is not gathered as a normal part of an audit engagement] J+6bp0RIh
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D）The red flags literate is not well enough established to have a positive impact on auditing cu V}<3&
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正确答案：D [>tyx{T Ye
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第2科内部审计技术的96年的试题举例： $Sfx0?'
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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） $f^ \fa[
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A）Whether the sample is designed to estimate a mean or proportion ROB/#Td
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B）The amount of variability in population under study a\m@I_r.N
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C）THe sensitivity of decision using this sample to errors of estimaion `CXAE0Fx
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D）the cost per sample obervation *q.qO )X}3
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正确答案：A =9ISsI\Y6
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第三科（3）管理控制和信息技术96年的试题举例： =5sUpP V(
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An advantage of object-oriented approaches in software design is that they promote： g5*Zg _G/
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A） Well -documented programs p;
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B） Simple control paths ^" !
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C） clear decision logic ~ST7@-D0
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D） Resuable code ;w_f ^R #
