第一科（2）内部审计过程的96年的试题举例： :`>tCYy;
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？ @{Dfro
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A）Many common red flags are alis associated with situations where no flad exicts. yg4#,4---b
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B）Some red flags are difficult to quantified or evaluate >S8
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C） Red flag informaitoan is not gathered as a normal part of an audit engagement] |h\A5_
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D）The red flags literate is not well enough established to have a positive impact on auditing 1p$ *N
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正确答案：D L
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第2科内部审计技术的96年的试题举例： MdFFt:y:
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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） ?M^qSo=/~
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A）Whether the sample is designed to estimate a mean or proportion $KhD>4^ jL
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B）The amount of variability in population under study mM~&mAa+Z
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C）THe sensitivity of decision using this sample to errors of estimaion aPRMpY-YC3
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D）the cost per sample obervation KEdqA/F>
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正确答案：A +_25E.>ml
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第三科（3）管理控制和信息技术96年的试题举例： B%`| W@v
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An advantage of object-oriented approaches in software design is that they promote： n]7rHV}G
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A） Well -documented programs ^=a:{["@!
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B） Simple control paths ]o8yZ x
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C） clear decision logic 2bG92
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D） Resuable code RCi8{~rIvS
