IIA-CGAP Exam Practice Test Instant Access

Question 1

_________ are a contracting method employing competitive undisclosed bids, public bid opening, and awards contracts when:

ASealed bids

BOpen bids

CNone of the above.

DAll of the above.

Answer : D

Question 2

Grants are used by governments to operate programs and provide services. Common types of grant classifications include the following given below please choose the correct option:

AFormula grants --- legally mandated funding levels and restrictions on eligible grantees, with little or no discretion being exercised by the grantor.

BProject grants --- Similar to contracts because grantors agree to pay the grantee for services, performance, or a specific project.

CConstruction grants --- Awarded only for construction of permanent facilities.

DAll of the above.

ENone of the above.

Answer : D

Question 3

The most common form of service delivery is via government employees. It is this approach that has created bureaucracies at the national, regional, and, in some cases, local level. All of the following given below are some of the advantages of direct delivery of services by government employees EXCEPT:

AExisting government employees might be expected to have a more thorough understanding of program objectives than a private-sector contractor hired for a one-year contract.

BOften viewed as a more economical approach (for example, a new program is assigned to existing staff and indirect costs are not included in the analysis).

CIncreased lead time for deployment of new programs as internal staff resources are allocated among current and proposed programs.

DExisting government employees might be expected to have increased knowledge of government regulations and requirements and the environment surrounding the program.

Answer : C

Question 4

The final investigative report serves all of the following major purposes please choose the correct option:

AManagement overview or a brief summary of the case and details of the people involved and recommended actions.

BTo provide a format for recording the essential details of the integrity violation.

CAll of the above.

DTo recommend improved management and security policies.

Answer : B, D

Question 5

Auditors must master a variety of techniques for gathering information. All of the techniques, which involve both manual and electronic means, are described below EXCEPT:

APlanning and controlling.

BReviewing management reports

CDirect observation --- Auditors can obtain valuable information and evidence by directly observing the customer's operations and work processes.

DInterviews --- it is important to meet with personnel involved in the processes being audited to discuss key issues.

Answer : A

Question 6

Auditors and evaluators develop ________ to obtain information from customers or other stakeholders that is not readily available in the organization's data sources. Where as ______ allow auditors to obtain testimonial evidence regarding a customer's operations, activities, concerns, and initiatives.

Aobservation, interviews

BInterviews, questionnaires

Cquestionnaires, Interviews

Dsurveys, Interviews

Answer : C

Question 7

All of the following are the construction issues while developing a questionnaire EXCEPT:

AThe questions should be as simple, direct, and unambiguous as possible.

BAny unique or seldom used terms should be clearly defined.

CResponse choices should be consistent (avoid use of the most positive choice first in one question, followed by a question where the most negative response choice is first).

DAvoid asking leading questions such as, ''Do you believe that minority quotas are an unfair means of allocating political favors to specific voter groups?''

Answer : D

IIA-CGAP Certified Government Auditing Professional CGAP Exam Practice Test