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IIA-CGAP Exam Dumps - Certified Government Auditing Professional

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Question # 41

An audit of systems development activities may include a review of all of the following EXCEPT:

A.

Adequacy of systems development standards and methodology.

B.

Testing requirements for new systems and major modifications to existing systems.

C.

Testing requirements, including requirements for user and programmer testing.

D.

Controls associated with placing authorized programs into production.

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Question # 42

Government auditing serves a variety of customers. What are the three main types of customers which they serve please mark the correct one?

A.

Potential customers, secondary customers, and beneficiaries.

B.

Primary customers, final customers, and beneficiaries.

C.

Loyal customers, secondary customers, and beneficiaries.

D.

Primary customers, secondary customers, and beneficiaries.

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Question # 43

_______ quantify the amount of resources used or planned for a specific service or program. Where as ________report quantities of products or services delivered by a program or agency.

A.

Output measures Input measures

B.

Input measures Output measures

C.

Output measures control measures

D.

quality measures Output measures

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Question # 44

_________ is a contract that provides for payment of allowable incurred costs to the extent prescribed in the contract. Where as ___________ a cost-reimbursement contract in which the contractor receives no fee and is reimbursed only for an agreed-upon portion of its allowable costs:

A.

Cost sharing, Cost-plus-incentive-fee

B.

Cost-plus-fixed-fee is, Cost-plus-incentive-fee

C.

Cost-reimbursement, Cost sharing

D.

Cost-plus-incentive-fee, Cost sharing

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Question # 45

The _______________ mission is to serve the public interest, strengthen the global accountancy profession, and contribute to the development of strong international economies by establishing and promoting adherence to high-quality professional standards, furthering the international convergence of such standards, and speaking out on public interest issues where the profession’s expertise is most relevant:

A.

International Standards for the Professional Practice of Internal Auditing (ISPPIA).

B.

The International Federation of Accountants (IFAC)

C.

International Organization of Supreme Audit Institutions (INTOSAI) Standards.

D.

International Standards on Auditing (ISA).

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Question # 46

Measurement criteria are considered relevant when they relate directly to the mission, goals, and objectives of the customer. All of the following are some possible examples of measurement criteria that could be used in performance audits EXCEPT:

A.

Legal or contractual requirements for specific performance (e.g., efficiency standards, quality standards or goals for outcomes to be achieved by a program).

B.

Benchmark performance by comparable public or private sector operations.

C.

Customers feedback will be given the first and foremost importance.

D.

Ad hoc criteria asserted by the auditors, such as comparisons to performance for a prior period, comparison of performance among branch offices or similar organizational divisions.

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Question # 47

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.

A.

observation, interviews

B.

Interviews, questionnaires

C.

questionnaires, Interviews

D.

surveys, Interviews

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Question # 48

An integrated budget provides the mechanism to review spending activities and make judgments on the appropriateness of those expenditures. Where as Capital budgeting is often based on the issuance of capital debt.

A.

Zero-based budgeting, program budgeting

B.

program budgeting, Zero-based budgeting

C.

Zero-based Budget, Integrated Budget

D.

integrated budget, Capital budgeting

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