File Info
| Exam | Certified Government Auditing Professional |
| Number | IIA-CGAP |
| File Name | IIA.IIA-CGAP.PracticeTest.2019-04-23.67q.tqb |
| Size | 238 KB |
| Posted | Apr 23, 2019 |
| Download | IIA.IIA-CGAP.PracticeTest.2019-04-23.67q.tqb |
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Demo Questions
Question 1
The audit function within government provides all of the following benefits EXCEPT:
- Prompt implementation of audit recommendations.
- The audit function helps keep governments accountable to the public by measuring adherence to established laws, regulations, and controls, and the effectiveness, economy, and efficiency of operations.
- The audit function provides objective assurance to oversight bodies about the reliability and credibility of financial and performance reports produced by management.
- Input from audits can help employees improve their overall job performance and adherence to establish controls.
Correct answer: A
Question 2
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.
Correct answer: C
Explanation:
Question 3
The purpose of the _________ is to organize the full range of internal audit guidance in a manner that is readily accessible on a timely basis. By encompassing current internal audit practice as well as allowing for future expansion, the _________ is intended to assist practitioners throughout the world in being responsive to the expanding market for high quality internal audit services.
- IIA, PPF
- PPF, IIA
- PPF, PPF
- IIA, IIA
Correct answer: C
