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IIA-CGAP Exam Dumps - Certified Government Auditing Professional

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Question # 4

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:

General public.

Clients of the audited program.

Special interest groups (e.g., consumer advocacy groups, social service organizations, industry and trade groups, etc.).

Clients of the audited program and General public.

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Question # 5

In _________ Specific items are selected based on the auditorâ€™s knowledge about the population. Where as in ________ the probability of selecting each item in the population is known before the sample is chosen. Types of probability samples commonly used by auditors include:

Random sample, Probability samples

Stratified sample, Probability samples

Judgment samples, Probability samples

Probability samples, Stratified sample

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Question # 6

Data collection techniques for summative evaluations include all of the following EXCEPT:

Observation.

Experiments

Interviews.

Examination of documents or data analysis.

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Question # 7

Peter Drucker, one of the foremost authorities on management theory, described why public sector accountability was so critically important. He described all of the following factors that distinguish service organization activities from private-sector activities EXCEPT:

Role of the annual operating budget (as a controlling factor that sets policy, instead of such things as net profit or market share to guide decision-making).

Domination of organization-related legal and contractual provisions

Absence of a significant performance assessment capacity (few governmental entities can be evaluated by a single measure â€” profit â€” for effectiveness).

Absence of a â€œharmony of purposeâ€ control factor. Since not every division is working toward the same goal (profit), other means of control must be established to ensure that the principalâ€™s interests are the driving motivators.

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Question # 8

All of the following is the terminologies used to refer to audits of performance EXCEPT:

Operational audit and program audit.

Management audit and value for-money audit

Comprehensive audit and broad-scope audit

Control audit

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