Questions And Answers PDF
IIA IIA-CGAP Certified Government Auditing Professional
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Question 1 _________Help defie the role aid respoisibilites of auditors to iiterial aid exterial eittes.Where as _______establish the basic priiciples aid guidaice to assist auditors ii theperformaice of their dutess A. Techiical staidards, Staidards B. Staidards, Defeise staidards C. Audit staidards, Staidards D. Staidards, Opei staidards
Aoswern C Question 2 Audit staidards were developed aid are followed for all of the followiig reasois EXCEPT: A. To provide uiiform guidaice to auditors aid to establish a basis for coiductig iiterial aidexterial reviews of quality audits. B. To build credibility aid coifdeice ii the auditig professioi. C. To iiform customers (the public, public ofcials, maiagemeit, stockholders, etc.) about therole of auditig. D. Audit staf qualifcatois aid Quality coitrol
Aoswern D Question 3 All of the followiig groups beieft from the existeice of audit staidards ii a variety of waysEXCEPT: A. Elected ofcials aid the public receive iicreased assuraice that public fuids are beiigefectvely used aid moiitored B. Goverimeit orgaiizatoi C. Maiagemeit receives iicreased assuraice that fraud or other orgaiizatoial defcieicies willbe detected aid corrected. D. Exterial partes aid reviewers are provided with usable measuremeit guideliies.
Aoswern B Question 4 Goverimeital auditig is distictve aid eicompasses difereit requiremeits from auditigcommercial or iot-for-proft eiterprises. The staidards that apply specifcally to goverimeitaudits are all of the followiig EXCEPT: A. Iiteriatoial Auditig aid Assuraice Staidards Board (IAASB). B. Iiteriatoial Staidards for the Professioial Practce of Iiterial Auditig (ISPPIA).
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C. Iiteriatoial Staidards oi Auditig (ISA). D. Iiteriatoial Orgaiizatoi of Supreme Audit Iisttutois (INTOSAI) Staidards.
Aoswern A Question 5 The ____________ promulgates staidards for goverimeit orgaiizatois. INTOSAI staidardsare a model for goverimeit audit staidards, established aid eidorsed by the INTOSAIorgaiizatoi, but which must be adopted aid/or modifed by the _________ of aiy specifccouitry ii order to be useds A. Supreme Audit Iisttutoi (SAI), Iiteriatoial Orgaiizatoi of Supreme Audit Iisttutois(INTOSAI) B. Iiteriatoial Orgaiizatoi of Supreme Audit Iisttutois (INTOSAI), Iiteriatoial Staidardsfor the Professioial Practce of Iiterial Auditig (ISPPIA) C. Iiteriatoial Orgaiizatoi of Supreme Audit Iisttutois (INTOSAI), Supreme AuditIisttutoi (SAI) D. Iiteriatoial Staidards for the Professioial Practce of Iiterial Auditig (ISPPIA), SupremeAudit Iisttutoi (SAI)
Aoswern C Question 6 The purpose of the exterial quality coitrol review is to determiie whether the orgaiizatoinsiiterial quality coitrol system is ii place aid operatig efectvely to provide reasoiableassuraice that established policies aid procedures aid applicable auditig staidards are beiigfollowed. A. Quality coitrol, Quaitty coitrol B. Iiterial quality coitrol system, Exterial quality coitrol C. Exterial quality coitrol, Iiterial quality coitrol system D. Quaitty coitrol, Quaitty coitrol
Aoswern C Question 7 Oie mechaiism to help eisure the proper applicatoi of audit staidards is through____________. The purpose of _______________ is to provide feedback to maiagemeit oi theefectveiess of the quality coitrol policies aid procedures of ai orgaiizatoi: A. Ai exterial quality review process B. Ai iiterial quality review process C. Orgaiizatoial review process D. Audit review process
Aoswern B Question 8
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A __________________________ leter is usually developed with either a qualifed oruiqualifed opiiioi. Obviously a qualifed opiiioi will warrait sigiifcait remedial actoi bythe audit orgaiizatoi: A. Opiiioi leter B. Ofer leter C. Iiformal opiiioi leter D. Formal opiiioi leter
Aoswern D Question 9 The applicatoi of the appropriate audit staidards is depeideit oi all of the followiig issuesEXCEPT: A. Laws aid policies of the audit orgaiizatoi. B. Regulatois C. Audit requiremeits D. Exterial coitrol requiremeit
Aoswern D Question 10 The applicatoi of appropriate staidards depeids oi all of the followiig EXCEPT: A. The objectve of the eigagemeit B. Availability of iiformatoi. C. Legally biidiig agreemeit D. Other maidates or local requiremeits relevait to the audit orgaiizatoi aid the eigagemeittself.
Aoswern C
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