题目内容

内部审计师怀疑财务报表可能存在潜在的误报情形，但缺乏可靠证据。审计师采取以下哪项行为将会违背应有的职业审慎原则

A. 辨明错误可能存在的方式并将其列作审计调查的内容。
B. 将这一疑点告知审计经理并寻求如何开展审计的建议。
C. 不对可能的误报进行测试，因为审计业务工作方案已通过审计管理层的批准。
D. 未经业务客户同意就扩大审计工作方案，以确定误报发生的最可能情形。

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在远程计算机中心，管理者安装了自动进度安排系统来上载数据文件和执行程序。最好的确定系统按照计划运行的方法是：

A. 用排队模型分析工作活动，确定工作量特征。
B. 模拟资源使用，与实际操作结果相比较。
C. 使用图书馆管理软件追踪应用程序后几个版本的变化。
D. 审计文件进入的工作数据和工作开始/结束消息。

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The relational database model requires the data be (110) through programs that don’t rely on the position of the data in the database. This is in direct (111) to the other database mode, where the program has to follow a series of pointers to the data it seeks. A program (112) a relational database simply asks for the data it seeks; the DBMS performs the necessary searches and (113) the information. The (114) on how the search is done are specific to the DBMS and vary from product to product. （114）是（）

A. details
B. documents
C. tails
D. tenants

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一个会计部门的职员，将一些不存在的供应商的虚假发票输入系统，所有的支付都被寄到一个地址。审计师怀疑这是一种欺诈。检查这种欺诈最有效的计算机审计技术是：

A. 使用几个供应商作为测试数据，寻找意外的结果。
B. 对计算机程序变化进行一次完全审计。
C. 应用审计自动化软件在多个文件中比较地址，打印出所有重复的地址进行检查。
D. 应用整合测试法对应用程序的控制措施进行检查，寻找意外的结果。

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Melissa and LoveLetter made use of the trust that exists between friends or colleagues. Imagine receiving an (16) from a friend who asks you to open it. This is what happens with Melissa and several other similar email (17) . Upon running, such worms usually proceed to send themselves out to email addresses from the victim’s address book, previous emails, web pages (18) . A. cracker B. user C. customer D. client

As administrators seek to block dangerous email attachments through the recognition of well-known (19) , virus writers use other extensions to circumvent such protection. Executable (.exe) files are renamed to .bat and .cmd plus a whole list of other extensions and will still run and successfully infect target users.
B. Frequently, hackers try to penetrate networks by sending an attachment that looks like a flash movie, which, while displaying some cute animation, simultaneously runs commands in the background to steal your passwords and give the (20) access to your network.

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