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IIA-CGAP Exam Dumps - Certified Government Auditing Professional

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Question # 33

The purpose of the external quality control review is to determine whether the organizationâ€™s internal quality control system is in place and operating effectively to provide reasonable assurance that established policies and procedures and applicable auditing standards are being followed.

Quality control, Quantity control

Internal quality control system, External quality control

External quality control, Internal quality control system

Quantity control, Quantity control

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Question # 34

All of the Following are the major categories of performance measures EXCEPT:

Input measures

Process measures

Output measures

control measures

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Question # 35

All of the following groups benefit from the existence of audit standards in a variety of ways EXCEPT:

Elected officials and the public receive increased assurance that public funds are being effectively used and monitored

Government organization

Management receives increased assurance that fraud or other organizational deficiencies will be detected and corrected.

External parties and reviewers are provided with usable measurement guidelines.

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Question # 36

Crosscutting performance goals are other factors that managers are responsible for across all phases of the service provision process. While these factors cannot always be measured in quantifiable terms, they definitely impact how and why services are provided. Factors to consider include all of the following EXCEPT:

Compliance with Laws and Regulations.

Reliability, Validity, and Availability of Information.

Maintaining Underlying Values.

No Continuous Improvement.

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Question # 37

The plans developed for the audit function should be updated as circumstances dictate. All of the following are Specific types of plans included EXCEPT:

Goals for the audit unit and Criteria to measure progress toward achieving goals.

Followed applicable auditing standards.

Staffing plans and financial budgets and Activity reports.

Audit work schedules (e.g., activities to be audited, time frames for audit, resource estimates).

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Question # 38

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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Question # 39

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.

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Question # 40

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

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