IIA-CGAP Dumps

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Vendor: IIA

Certifications: Certified Government Auditing Professional

Exam Name: Certified Government Auditing Professional

Exam Code: IIA-CGAP

Total Questions: 337 Q&As ( View Details)

Last Updated: Feb 21, 2024

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IIA-CGAP Q&A's Detail

Exam Code: IIA-CGAP
Total Questions: 337
Single & Multiple Choice 337

IIA-CGAP Online Practice Questions and Answers

Questions 1

Security controls reduce or prevent disruption of service, loss of assets, and unauthorized access to equipment. An effective physical security program is necessary to protect the system and data. All of the following are techniques for security control.

A. Establish control over access to and within the facility.

B. Implement a written and tested disaster contingency plan.

C. Ensure that there are adequate backup power sources. alarms, and prevention equipment.

D. All of the above

Show Answer
Questions 2

The application of the appropriate audit standards is dependent on all of the following issues EXCEPT:

A. Laws and policies of the audit organization.

B. Regulations

C. Audit requirements

D. External control requirement

Show Answer
Questions 3

Capital budgeting is often based on the issuance of capital debt. Capital debt (based on GASB 11) includes all of the following debt that are issued EXCEPT:

A. Finance the acquisition or construction of fixed assets reported on the balance sheet.

B. No Refund existing capital debt.

C. Finance capital grants to other governments.

D. Finance certain nonrecurring projects or activities that have a long-term economic benefit.

Show Answer
Questions 4

Auditors should monitor the results from previous audit findings and recommendations to ensure that the customer has taken corrective action or consciously accepted the risk of not implementing corrective measures. The level of appropriate follow-up on prior findings is determined by the following:

A. The amount of time management has had to correct the problem.

B. The amount and quality of interim feedback the auditor has received from the customer regarding the status of correcting the finding since the prior audit.

C. The amount of risk and exposure involved if corrective actions fail to correct the problem.

D. All of above.

Show Answer
Questions 5

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:

A. Random sample, Probability samples

B. Stratified sample, Probability samples

C. Judgment samples, Probability samples

D. Probability samples, Stratified sample

Show Answer More Questions

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