IIA-CGAP Exam Questions Instant Access - No Installation Required

Question 1

The introductory section contains information that is not necessarily related to the financial statement. The introductory section is outside of the audit scope; however, it must be reviewed by the independent auditors to ensure that it does not contain misleading information or contradict the financial information. Components of the introductory section include all of the following EXCEPT:

AReport cover

BTitle page

CCertificate of achievement

Doffer letter

Answer : D

Question 2

________ addresses performance measures by requiring agencies to maintain an integrated accounting and financial management system that provides for the systematic measurement of performance.

ABritish Trade Boards Acts. (2009).

BSmall Business Act (1953)

CThe Chief Financial Officers Act of 1990 (CFO)

DThe Government Management Reform Act of 1994 (GMRA)

Answer : C

Question 3

Systems software consists of computer programs and related routines that control computer processing. Control techniques for systems software include all of the following EXCEPT:

ASecuring dial-up lines for access to computer resources.

BSetting appropriate system parameters and security options for operating systems.

CControlling procurement and maintenance of software licenses.

DUsing the security features of security software effectively.

Answer : A

Question 4

Some specific problems that can occur with secondary data and suggested methods to correct those problems include all of the following EXCEPT:

AIncomplete data

BIrrelevant data

CIncomparable data

DComplete data

Answer : D

Question 5

Properly conducted samples can be used to make inferences or generalizations about the entire population. The following four principles should guide sampling design:

AA sampling technique should be used in which the probability for selecting any unit in the population can be calculated.

BA sample should be drawn that is of appropriate size relative to the size of the population to which generalization is desired. And always test samples to ensure that they are truly representative of the population to which the evaluators hope to generalize on variables of critical interest.

CAll of the above.

DNone of the above.

Answer : C

Question 6

The form and content of written policies and procedures should be appropriate to the size and structure of the auditing department and the complexity of its work. Formal administrative and technical audit manuals help employees to consistently comply with established performance standards. Then who is responsible for developing and maintaining written policies and procedures to guide audit staff?

AThe head of the audit unit

BThe head of the department

CA director or chief

DAudit staff

Answer : A

Question 7

The ____________ promulgates standards for government organizations. INTOSAI standards are a model for government audit standards, established and endorsed by the INTOSAI organization, but which must be adopted and/or modified by the _________ of any specific country in order to be used?

ASupreme Audit Institution (SAI), International Organization of Supreme Audit Institutions (INTOSAI)

BInternational Organization of Supreme Audit Institutions (INTOSAI), International Standards for the Professional Practice of Internal Auditing (ISPPIA)

CInternational Organization of Supreme Audit Institutions (INTOSAI), Supreme Audit Institution (SAI)

DInternational Standards for the Professional Practice of Internal Auditing (ISPPIA), Supreme Audit Institution (SAI)

Answer : C

IIA Certified Government Auditing Professional IIA-CGAP CGAP Exam Questions