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？

　　A）Many common red flags are alis associated with situations where no flad exicts.

　　B）Some red flags are difficult to quantified or evaluate

　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement]

　　D）The red flags literate is not well enough established to　have a positive impact on auditing

　　正确答案：D

　　第2科内部审计技术的96年的试题举例：

　　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）
　　A）Whether the sample is designed to estimate a mean or proportion
　　B）The amount of variability in population under study
　　C）THe sensitivity of decision using this sample to errors of estimaion
　　D）the cost per sample obervation

　　正确答案：A

　　第三科（3）管理控制和信息技术96年的试题举例：

　　An advantage of object-oriented approaches in software design is that they promote：
　　A） Well -documented programs
　　B） Simple control paths
　　C） clear decision logic
　　D） Resuable code