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Code d'Examen: IIA-CGAP
Nom d'Examen: IIA (Certified Government Auditing Professional)
Questions et réponses: 327 Q&As
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NO.1 The application of appropriate standards depends on all of the following EXCEPT:
A. The objective of the engagement
B. Availability of information.
C. Legally binding agreement
D. Other mandates or local requirements relevant to the audit organization and the engagement
itself.
Answer: C
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NO.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)
Answer: B
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NO.3 All of the following groups benefit from the existence of audit standards in a variety of ways
EXCEPT:
A. Elected officials and the public receive increased assurance that public funds are being effectively
used and monitored
B. Government organization
C. Management receives increased assurance that fraud or other organizational deficiencies will be
detected and corrected.
D. External parties and reviewers are provided with usable measurement guidelines.
Answer: B
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NO.4 One mechanism to help ensure the proper application of audit standards is through
____________. The purpose of _______________ is to provide feedback to management on the
effectiveness of the quality control policies and procedures of an organization:
A. An external quality review process
B. An internal quality review process
C. Organizational review process
D. Audit review process
Answer: B
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NO.5 The ____________ promulgates standards for government organizations. INTOSAI standards
are a model for government audit standards, established and endorsed by the INTOSAI organization,
but which must be adopted and/or modified by the _________ of any specific country in order to be
used?
A. Supreme Audit Institution (SAI), International Organization of Supreme Audit Institutions
(INTOSAI)
B. International Organization of Supreme Audit Institutions (INTOSAI), International Standards for
the Professional Practice of Internal Auditing (ISPPIA)
C. International Organization of Supreme Audit Institutions (INTOSAI), Supreme Audit Institution
(SAI)
D. International Standards for the Professional Practice of Internal Auditing (ISPPIA), Supreme Audit
Institution (SAI)
Answer: C
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NO.6 _________Help define the role and responsibilities of auditors to internal and external entities.
Where as _______establish the basic principles and guidance to assist auditors in the performance
of their duties?
A. Technical standards, Standards
B. Standards, Defense standards
C. Audit standards, Standards
D. Standards, Open standards
Answer: C
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NO.7 Standards must be reviewed and applied appropriately during the conduct of an audit.
Following are some illustrations of situations that may arise during the course of an audit EXCEPT:
A. Qualification
B. Independence
C. Communication
D. Coordination
Answer: D
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NO.8 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 Organization of Supreme Audit Institutions (INTOSAI) Standards.
Answer: A
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NO.9 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
Answer: D
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NO.10 A __________________________ letter is usually developed with either a qualified or
unqualified opinion. Obviously a qualified opinion will warrant significant remedial action by the
audit organization:
A. Opinion letter
B. Offer letter
C. Informal opinion letter
D. Formal opinion letter
Answer: D
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NO.11 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.
Answer: B
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NO.12 The purpose of the external quality control review is to determine whether the organization's
internal quality control system is in place and operating effectively to provide reasonable assurance
that established policies and procedures and applicable auditing standards are being followed.
A. Quality control, Quantity control
B. Internal quality control system, External quality control
C. External quality control, Internal quality control system
D. Quantity control, Quantity control
Answer: C
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NO.13 Audit standards were developed and are followed for all of the following reasons EXCEPT:
A. To provide uniform guidance to auditors and to establish a basis for conducting internal and
external reviews of quality audits.
B. To build credibility and confidence in the auditing profession.
C. To inform customers (the public, public officials, management, stockholders, etc.) about the role
ofauditing.
D. Audit staff qualifications and Quality control
Answer: D
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NO.14 Section _________ will detail some specific audit planning steps that are often utilized to
ensure that the appropriate legal and audit standards are applied in ___________:
A. Audit proposals, Audit engagements
B. Audit engagements, II.C.2 (Planning)
C. II.C.2 (Planning), Audit engagements
D. Audit engagements, Audit proposals
Answer: C
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NO.15 The IIA has developed the Professional Practices Framework (PPF). In general, a framework
provides a structural blueprint of how a body of knowledge and guidance fits together. As a
coherent system, it facilitates all of the following to a discipline or profession EXCEPT:
A. Communication skills
B. Application of concepts
C. Consistent development
D. Interpretation and methodologies
Answer: A
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