Vendor: IIA
Certifications: Certified Government Auditing Professional
Exam Name: Certified Government Auditing Professional
Exam Code: IIA-CGAP
Total Questions: 337 Q&As
Last Updated: Sep 22, 2023
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IIA-CGAP Online Practice Questions and Answers
The Standards consist of Attribute Standards, Performance Standards and Implementation standards. The __________ address the characteristics of organizations and parties performing internal audit activities. The _________ describe the nature of internal audit activities and provide quality criteria against which the performance of these services can be evaluated. While the Attribute and Performance Standards apply to all internal audit services, the ________ apply to specific types of engagements.
A. Implementation Standards, Attribute Standards, Performance Standards
B. Attribute Standards, Implementation Standards, Performance Standards
C. Attribute Standards, Performance Standards, Implementation Standards
D. Performance Standards, Implementation Standards, Attribute Standards
Program audits are designed to assess whether a program, activity, or function is achieving the desired results or benefits established by the legislature or other authorizing body. Program audits consider all of the following effectiveness issues EXCEPT:
A. Whether the program is achieving its intended objectives and is making its intended impact on stakeholders.
B. Whether the program duplicates, overlaps, or conflicts with another program.
C. Reported measures of economy and efficiency that are valid and reliable.
D. Whether the organization has adequate systems for planning, managing, and monitoring to achieve its goals and objectives.
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:
A. Management direction (e.g., clarity of objectives), continued relevance of a program, Appropriateness of program design and Achievement of intended results.
B. Satisfaction of clients or stakeholders, Secondary impacts, Costs and productivity, Responsiveness to changed circumstances and financial results.
C. Quantify effect (difference between condition and criteria).
D. The extent to which the organization provides an appropriate work environment for its Employees,
Safeguarding of assets and Monitoring and reporting of performance
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