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IIA IIA-CGAP Exam Dumps - Valid Questions Answers

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IIA-CGAP Questions and Answers

Question # 1

The IIA has developed the Professional Practices Framework (PPF). In general, a framework provides a structural blueprint of how a body of knowledge and guidance fits together. As a coherent system, it facilitates all of the following to a discipline or profession EXCEPT:

Communication skills

Application of concepts

Consistent development

Interpretation and methodologies

Question # 2

All of the following are the reporting standards in government auditing EXCEPT:

The auditor should plan the audit in a manner which ensures that an audit of high quality is carried out in an economic, efficient, and effective way and in a timely manner.

It is for the SAI to which they belong to decide finally on the action to be taken in relation to fraudulent practices or serious irregularities discovered by the auditors.

At the end of each audit the auditor should prepare a written opinion or report, as appropriate, setting out the findings in an appropriate form; its content should be easy to understand and be independent, objective, fair, and constructive.

The work of the audit staff at each level and audit phase should be properly supervised during the audit; and documented work should be reviewed by a senior member of the audit staff.

Question # 3

All of the following are the goals of a well-functioning group EXCEPT:

Time should be spent solving major problems instead of petty personal conflicts and concerns.

The group should recognize that individuals have different strengths and weaknesses. Roles and assignments of group members should take these strengths and weaknesses into account.

Achieving the overall goals of the group should not be the priority of all group members.

The group should make decisions based on sound logic and evidence. Input from all group members, regardless of rank or experience level, should be heard and evaluated fairly.

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