IIA IIA-CGAP Exam Dumps

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IIA IIA-CGAP Exam Dumps

Vendor: IIA
Exam Code: IIA-CGAP
Exam Name: Certified Government Auditing Professional
Certification: Certified Government Auditing Professional
Total Questions: 337 Q&A
Updated on: Dec 13, 2024
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IIA-CGAP Online Practice Questions and Answers

Questions 1

Governmental auditing is distinctive and encompasses different requirements from auditing commercial or not-for-profit enterprises. The standards that apply specifically to government audits are all of the following EXCEPT:

A. International Auditing and Assurance Standards Board (IAASB).

B. International Standards for the Professional Practice of Internal Auditing (ISPPIA).

C. International Standards on Auditing (ISA).

D. International Or1ganization of Supreme Audit Institutions (INTOSAI) Standards.

Show Answer
Questions 2

Many _____________________ are conducted in accordance with established Standards, INTOSAI, or IFAC standards. The International Organization of Supreme Audit Institutions ______________________ promulgates standards for government organizations where as the International Federation of Accountants _________________ provides additional guidance and standards:

A. Government audits, (IFAC), (INTOSAI)

B. Government audits, (INTOSAI), (IFAC)

C. (IFAC), (INTOSAI), Government audits

D. (IFAC), Government audits, (INTOSAI)

Show Answer
Questions 3

Although not a generally accepted practice by most audit organizations, some may not comply with audit standards and call the final product reviews or studies. The entire following are some specific examples where standards may not be used EXCEPT:

A. An "assignment" may have an extremely short deadline, making it virtually impossible to comply with all appropriate audit standards.

B. The organization doesn't follow the audit standards.

C. Assignments that are strictly tied to compliance with contract terms, regulations, or grant requirements.

D. The requesting body (legislature, for example) may not want standards to be applied to the assignment.

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