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Exam Certified Government Auditing Professional
File Name Certified Government Auditing Professional.Test-king.IIA-CGAP.2019-04-09.1e.67q.vcex
Size 39 Kb
Posted April 09, 2019
Downloads 14

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Question 1
The audit function within government provides all of the following benefits EXCEPT:

  • A: Prompt implementation of audit recommendations.
  • B: The audit function helps keep governments accountable to the public by measuring adherence to established laws, regulations, and controls, and the effectiveness, economy, and efficiency of operations.
  • C: The audit function provides objective assurance to oversight bodies about the reliability and credibility of financial and performance reports produced by management.
  • D: Input from audits can help employees improve their overall job performance and adherence to establish controls.

Question 2
Beneficiaries are people who may never read the audit report, but whose services are improved because the audit was conducted. 
All of the following are examples of beneficiaries EXCEPT:

  • A: General public.
  • B: Clients of the audited program.
  • C: Special interest groups (e.g., consumer advocacy groups, social service organizations, industry and trade groups, etc.).
  • D: Clients of the audited program and general public.

Question 3
The purpose of the _________ is to organize the full range of internal audit guidance in a manner that is readily accessible on a timely basis. By encompassing current internal audit practice as well as allowing for future expansion, the _________ is intended to assist practitioners throughout the world in being responsive to the expanding market for high quality internal audit services.

  • A: IIA, PPF
  • B: PPF, IIA
  • C: PPF, PPF
  • D: IIA, IIA

Question 4
____________ is an independent, objective assurance and consulting activity designed to add value and improve organizations operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

  • A: Internal auditing
  • B: External auditing
  • C: Compliance audit
  • D: None

Question 5
The _________ address the attributes of organizations and individuals performing internal audit services. The ___________ describe the nature of internal audit services and provide quality criteria against which the performance of these services can be measured:

  • A: Performance Standards, Control standards
  • B: Control standards, Performance standards
  • C: Performance standards, Attribute standards
  • D: Attribute Standards, Performance Standards

Question 6
The __________ expand upon the Attribute and Performance Standards, providing guidance applicable in specific types of engagements. These standards ultimately may deal with industry specific, regional, or specialty types of audit services:

  • A: Control Standards
  • B: Communication Standards
  • C: Implementation Standards
  • D: Quality Standards

Question 7
Many are __________ applicable to all internal auditors, while others may be developed to meet the needs of internal auditors in a specific industry, audit specialty, or geographic area.

  • A: Hurricane Advisories
  • B: Product & services security Advisories
  • C: Practice Advisories
  • D: Security Advisories

Question 8
All Practice Advisories are submitted to a formal review process by the __________ or other group designated by the Guidance Planning Committee.

  • A: PPF’s Professional Issues Committee
  • B: IIA’s Professional Issues Committee
  • C: INTOSAI’s professional Committee
  • D: IFAC’s Professional Committee

Question 9
The third category of guidance ___________ includes a variety of materials that are developed and/or endorsed by The IIA, this category includes research studies, books, seminars, conferences, and other products and services related to the professional practice of internal auditing that do not meet the criteria for inclusion in mandatory guidance or Practice Advisories:

  • A: Products & services security Advisories
  • B: Practice Advisories
  • C: Security Advisories
  • D: Development and Practice Aids

Question 10
Which category of Professional Practices Framework can help to implement the guidance offered in the Code of Ethics, Standards, and Practice Advisories and also provide internal audit practitioners with the views of various experts on techniques and processes related to the professional practice of internal auditing? 

  • A: Mandatory Guidance
  • B: Development and practice aids
  • C: Practice Advisories
  • D: Mandatory Guidance, Practice Advisories



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