Download Certified Government Auditing Professional.IIA-CGAP.Prep4Sure.2019-04-13.120q.vcex

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Vendor: IIA
Exam Code: IIA-CGAP
Exam Name: Certified Government Auditing Professional
Date: Apr 13, 2019
File Size: 87 KB
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Demo Questions

Question 1
____________ is an independent, objective assurance and consulting activity designed to add value and improve organizations operations. It helps an organization 
accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance 
processes. 
  1. Internal auditing
  2. External auditing
  3. Compliance audit
  4. None
Correct answer: A
Question 2
The purpose of __________ is to promote an ethical culture in the profession of internal auditing. A ___________ is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about risk management, control, and governance:
  1. Code of ethics, The IIA’s Code of Ethics
  2. The IIA’s Code of Ethics, Code of ethics
  3. Code of ethics, PPF Code of Ethics
  4. PPF Code of Ethics, Code of ethics
Correct answer: B
Explanation:
Question 3
Within the new framework, the Guidance Task Force called for the development of three sets of standards please mark the correct answer:
  1. Attribute, Performance, and Implementation Standards.
  2. Attribute, Quality, and Implementation Standards.
  3. Attribute, Control, and Implementation Standards.
  4. Attribute, Planning, and implementation Standards.
Correct answer: A
Question 4
The _________ address the attributes of organizations and individuals performing internal audit services. The ___________ describe the nature of internal audit services and provide quality criteria against which the performance of these services can be measured:
  1. Performance Standards, Control standards
  2. Control standards, Performance standards
  3. Performance standards, Attribute standards
  4. Attribute Standards, Performance Standards
Correct answer: D
Question 5
The __________ expand upon the Attribute and Performance Standards, providing guidance applicable in specific types of engagements. These standards ultimately may deal with industry specific, regional, or specialty types of audit services:
  1. Control Standards
  2. Communication Standards 
  3. Implementation Standards
  4. Quality Standards
Correct answer: C
Question 6
The Professional Practices Framework consists of three categories of guidance which included all of the following EXCEPT:
  1. Mandatory Guidance
  2. Development and practice aids
  3. Practice Advisories
  4. Security Advisories
Correct answer: D
Question 7
_________ is an independent, objective assurance and consulting activity designed to add value and improve organizations operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of ________, _________, and governance processes.
  1. Internal auditing, risk management, control
  2. Internal auditing, risk management, planning
  3. Internal auditing, content management, control
  4. External auditing, risk management, control
Correct answer: A
Explanation:
Question 8
Which services involve the internal auditor's objective assessment of evidence to provide an independent opinion or conclusions regarding a process, system, or other subject matter?
  1. Accounting services
  2. Auditing services
  3. Assurance services
  4. Insurance services
Correct answer: C
Question 9
All of the following are the components of the Professional Practices Framework which was approved by the IIAs Board of Directors in June 1999 EXCEPT:
  1. Definition of Internal Auditing and Standards
  2. Mandatory Guidance
  3. Code of Ethics (See Section I.D) and Practice Advisories
  4. Development and Practice Aids
Correct answer: B
Question 10
Which services are advisory in nature, and are generally performed at the specific request of an engagement client and also the nature and scope of which services are subject to agreement with the engagement client?
  1. Auditing services 
  2. Consulting services
  3. Assurance services
  4. Accounting services
Correct answer: B
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