IIA-CGAP Exam Dumps - Certified Government Auditing Professional
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:
In _________ Specific items are selected based on the auditor’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:
Data collection techniques for summative evaluations include all of the following EXCEPT:
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:
All of the following is the terminologies used to refer to audits of performance EXCEPT:
Surrogate measures that can be used to measure a fire prevention program’s success can be documented by the number of classes and students, or a test or survey identifying knowledge gained from the class. Other prevention programs that are challenged by linking programs to surrogate outcomes include all of the following EXCEPT:
The term _________ refers to the audit procedures deemed necessary in the circumstances to achieve the objective of the audit. The procedures required to conduct an audit in accordance with _________ should be determined by the auditor having regard to the requirements of ISAs, relevant professional bodies, legislation, and regulations:
The scope of the audit defines the boundaries of the audit by addressing such items as the audit period or number of locations to be reviewed. Some important considerations when defining the scope of an audit include all of the following given below EXCEPT:
_________is defined as the ongoing monitoring and reporting of program accomplishments, particularly progress toward established goals.
The audit committee should be made up of individuals who are independent of the day-to-day management of the public sector entity and who have the necessary program and /or management expertise to perform their review function effectively. The responsibilities of the audit committee should be stated in a _______, _______ or _______that is approved by the full board or governing body of the public sector entity, as appropriate.
All of the following are the construction issues while developing a questionnaire EXCEPT:
The__________ is where the audit determines whether process controls exist and are sufficient to provide reasonable assurance that the desired performance will be achieved. Where as The ____________ is where the audit includes methodology for measuring performance either because the audited entity is not measuring its own performance or because its performance measurement efforts are or may be incomplete or unreliable.
There are two major categories of questions interviewers can ask. _______ require the subject to give a detailed reply. ________ usually call for Yes/No replies or suggest a possible answer.
________ is the formal method where an employee’s work product is appraised. Where as There should be formal guidelines that promote fair and equitable ________ and help ensure that employees are made aware of behavioral problems and have the option to modify their behavior.
Statistical sampling allows the auditor to limit sampling risk to an acceptable level. Following are major classifications of sample selection are all of the following EXCEPT:
If the audit organization has done what is given below then in general, reviewers can conclude there is reasonable assurance that an internal quality control system is effective. please mark the correct option:
All of the following are the standards common to auditors and SAIs EXCEPT:
Systems software consists of computer programs and related routines that control computer processing. Control techniques for systems software include all of the following EXCEPT:
The major considerations in project management can be modified to fit specific projects, but generally include the following:
The Canadian Comprehensive Auditing Foundation (CCAF) lists the following 12 attributes that management should be reporting on regarding the effectiveness of their organizations please choose the correct option:
The application of the appropriate audit standards is dependent on all of the following issues EXCEPT:
The customer-driven approach operates under the “business†model where all efforts are geared toward developing and retaining the customer base. This approach promotes the ability to react and adapt to customer needs and to provide services in an efficient and effective manner:
Process measures provide a means for evaluating the use of inputs to achieve outputs. where as Outcome measures report the results associated with the products or services delivered by a program or agency program, both qualitative and quantitative.
In the public sector, there are generally eight types of auditor’s reports to be included in the financial statements, these are given below please choose the correct option:
________are used to allocate and account for the costs associated with providing a centralized service, such as printing, data processing, or motor pools. Where as _______is the fund where government holds or manages financial resources in a fiduciary capacity.
All budgets, whether national, regional, or local, should be tied to specific objectives. All government revenue raising and spending should fall into one of the following objectives given below please choose the correct option:
All of the following are levels of ethics, each of which has its own sets of responsibilities EXCEPT:
In testing the controls established by management, auditors should be able to identify if there are high-risk areas for integrity violations. Auditor responsibilities for detecting integrity violations include all of the following EXCEPT:
All of The following are guidelines for developing adequate performance measures EXCEPT:
The purpose of the external quality control review is to determine whether the organization’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.
All of the Following are the major categories of performance measures EXCEPT:
All of the following groups benefit from the existence of audit standards in a variety of ways EXCEPT:
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:
The plans developed for the audit function should be updated as circumstances dictate. All of the following are Specific types of plans included EXCEPT:
All of the following are the reporting standards in government auditing EXCEPT:
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:
An audit of systems development activities may include a review of all of the following EXCEPT:
Government auditing serves a variety of customers. What are the three main types of customers which they serve please mark the correct one?
_______ 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.
_________ 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:
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:
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:
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.
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.
All of the following given below are the purposes of the Federal Information System Controls Audit Manual EXCEPT: