IIA-CGAPCertified Government Auditing Professional
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Last Updated Apr 30, 2024 Ace your exams with our consistently updated IIA-CGAP exam dumps.
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IIA-CGAP Online Practice Questions and Answers
With regard to __________, the auditor should prepare a written report, which may either be a part of the report on the ____________ or a separate report on the tests of compliance with applicable laws and regulations. The report should contain a statement of positive assurance on those items tested for compliance and negative assurance on those items not tested:
A. Regularity audits, financial statements
B. Financial statements, regulatory audits
C. Operational audits, financial statements
D. Income statements, financial audits
Many _____________________ are conducted in accordance with established Standards, INTOSAI, or IFAC standards. The International Organization of Supreme Audit Institutions ______________________ promulgates standards for government organizations where as the International Federation of Accountants _________________ provides additional guidance and standards:
A. Government audits, (IFAC), (INTOSAI)
B. Government audits, (INTOSAI), (IFAC)
C. (IFAC), (INTOSAI), Government audits
D. (IFAC), Government audits, (INTOSAI)
All of the following is a list of principles for formulating well-stated audit objectives EXCEPT:
A. Phrase objectives either as precisely worded questions or as items to determine (e.g., "To determine whether...").
B. Clearly identify the type of performance to be audited and separate objectives if more than one element of performance is to be reviewed.
C. There is no need to clearly identify the customer.
D. Review the audit objectives with management or others requesting the audit and Frame objectives that consider a realistic scope and methodology.
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