IIA-CGAP Certified Government Auditing Professional CGAP Exam Practice Test

A ________ is a contract or contractual action entered into by a prime contractor or subcontractor for the purpose of obtaining supplies, materials, equipment, or services of any kind under a prime contract. Where as in ______________ multiple awards are given for certain contracts to more than one responsible bid. Generally, the contracts are similar in conditions and amounts.

________ result when evidence is used incorrectly. Where as ________ result from a failure to follow the logic of a series of statements. Deductive arguments are based on a series of statements or premises. Deductive logic states that if a series of premises is true, then the conclusion must also be true.

All of the following are the examples of Cash/Accounts Receivable Red Flags please choose the correct option:

There are two major categories of questions interviewers can ask. _______ require the subject to give a detailed reply. ________ usually call for Yes/No replies or suggest a possible answer.

The objective of interrogatory interviews is to obtain formal evidence in a written format. The following are guidelines for effective interrogatory interviews:

Analytical reviews are audit tests that involve a comparison of some type. There are several types of analytical reviews please choose the correct option:

________ is usually applied to testing systems of internal control and is concerned with estimating the number of errors in the population. This sampling calls for an answer on a twoway scale (e.g., Yes or No, Right or Wrong). Where as _______ can be used for values such as dollar values, time periods, or weights. Estimates are based on a sample of items such as the value of inventories, the value of disallowances of travel vouchers, or the value of accounts receivable.