Certified Government Auditing Professional (IIA-CGAP) Free Practice Test

Question 1

Circumstances that contribute to the difficulty of measuring experimental programs include all of the following EXCEPT:

A. The program can be very small.

B. Lack of baseline data to compare program results with.

C. Some outcomes can be hard to measure either from the lack of measurement instruments, such as changes in self-esteem, or from the logistical difficulty in measuring.

D. The program may not be large enough to draw useful inferences from the results.

Correct Answer: A

Question 2

A number of states and local governments have implemented initiatives for performance measurement and performance budgeting. Examples include all of the following EXCEPT:

A. City of Austin "Performance Measurement and Reporting" resolution, (September 1992).

B. Prince William County, Virginia.

C. Commonwealth ofAustralia.

D. City of Portland Service Efforts and Accomplishments: 1991.

Correct Answer: C

Question 3

Integrity violations can have an effect on an organization's performance and reports of performance, as well as on the financial statements. Specific categories of integrity violations include all of the following given below please choose the correct option:

A. Abuse is distinct from illegal acts and noncompliance. Abuse occurs when conduct falls short of societal expectations for prudent behavior. Because determining abuse is subjective, auditors are not expected to provide reasonable assurance of detecting it.

B. Fraud is a type of illegal act that involves obtaining something of value through willful misrepresentation.

C. All of the above.

D. Noncompliance includes illegal acts, as well as violations of provisions of contract or grant agreements.

Correct Answer: C

Question 4

All Practice Advisories are submitted to a formal review process by the __________ or other group designated by the Guidance Planning Committee.

A. IFAC's Professional Committee

B. PPF's Professional Issues Committee

C. INTOSAI's Professional Committee

D. IIA's Professional Issues Committee

Correct Answer: D

Question 5

The nature of accountability means the governing body (agent) must make an accounting back to the public and/or service recipient (principal) regarding the achievement of objectives and the stewardship of resources. All of the following are certain elements of risk that exist in the principal-agent relationship EXCEPT:

A. Complexity - the possibility that operations to achieve establishedobjectives are too complex forthe principal to readily understand.

B. Moral hazards - potential for the agent to develop a conflict of interest between the agent's own interests and those of the principal.

C. physical hazards

D. Consequence of error - the cost/impact to the principal is greater than that to the agent if errors occur undetected.

Correct Answer: C

Question 6

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

A. 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.

B. 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.

C. 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.

D. 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.

Correct Answer: A,C

Question 7

Systems software consists of computer programs and related routines that control computer processing. Control techniques for systems software include all of the following EXCEPT:

A. Controlling procurement and maintenance of software licenses.

B. Securing dial-up lines for access to computer resources.

C. Setting appropriate system parameters and security options for operating systems.

D. Using the security features of security software effectively.

Correct Answer: B

Question 8

_________ are periodic assessments of audit quality by members of the audit staff. Where as ___________ are conducted periodically by qualified members outside the audit organization.

A. periodic reviews, internal reviews

B. formal reviews, external reviews

C. internal reviews, external reviews

D. external reviews, internal reviews

Correct Answer: C

Question 9

The following are guidelines for evaluating performance reports EXCEPT:

A. Was the performance information collected in a cost-effective manner (i.e., do the benefits of a performance report justify its cost)?

B. Concentrate on developing ideas to improve performance in areas that are most important to the organization's goals and objectives.

C. Was the reported performance reported aggregated or disaggregated at a meaningful level?

D. Are the reports available in a timely manner for decision making?

Correct Answer: B

Question 10

Who gather and analyze information and control structures in order to evaluate whether public agencies are accomplishing their objectives or not?

A. leaders

B. Auditors

C. controllers

D. planners

Correct Answer: B

Question 11

Criteria to use for selection of performance measures and data collection procedures include all of the following EXCEPT:

A. Appropriateness and Validity.

B. Uniqueness, Completeness and Comprehensibility.

C. Controllability and Timeliness of Feedback.

D. planning, controlling and organizing

Correct Answer: D

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IIA Certified Government Auditing Professional (IIA-CGAP) Free Practice Test