IIA IIA-CGAP Online Practice Questions and Exam Preparation

IIA IIA-CGAP Online Questions & Answers

• Question 301:

  Security administration is responsible for security over the computer facility, including all aspects of physical and data security. Following is a list of Control techniques for security administration. Please choose the correct option.

  A. Ensure that there are adequate backup power sources, alarms, and prevention equipment
  B. Ensuring that the computer security administration function is independent of computer operations.
  C. All of the above
  D. None of the above
  B. Ensuring that the computer security administration function is independent of computer operations.

• Question 302:

  A _______creates an additional layer of bureaucracy and potentially creates a new base of political power that can impede progress. Where as ________can become extremely powerful as they can impact the speed and delivery of government services with requirements and enforcement actions:

  A. decentralized function, decentralized agencies
  B. decentralized function, centralized agencies
  C. centralized function, decentralized agencies
  D. centralized function, centralized agencies
  D. centralized function, centralized agencies

• Question 303:

  __________ covers Matters affecting the operations of both the House of Representatives and Senate are usually initiated by means of concurrent resolutions. On approval by both the House of Representatives and Senate, they are signed by the clerk of the House and the secretary of the Senate. Where as _________ covers a matter concerning the operation of either the House of Representatives or Senate alone is initiated by a simple resolution. They are not presented to the president for action.

  A. Bill, joint resolution
  B. Joint resolution, bill
  C. Concurrent resolutions, Simple resolutions
  D. Simple resolutions, joint resolution
  C. Concurrent resolutions, Simple resolutions

• Question 304:

  The budgeting cycle incorporates all of the following components EXCEPT:

  A. Controlling
  B. Executive preparation
  C. Legislative consideration
  D. Audit and evaluation
  A. Controlling

• Question 305:

  Data collection techniques for summative evaluations include all of the following EXCEPT:

  A. Observation
  B. Interviews
  C. Examination of documents or data analysis
  D. Experiments
  D. Experiments

• Question 306:

  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
  C. Judgment samples, Probability samples

• Question 307:

  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?

  A. Auditing services
  B. Consulting services
  C. Assurance services
  D. Accounting services
  B. Consulting services

• Question 308:

  Personnel systems and central personnel offices typically provide all of the following services EXCEPT:

  A. Selection
  B. Planning
  C. Recruiting
  D. Training
  B. Planning

• Question 309:

  The nature of accountability means the governing body (agent) must make an accounting back to the public and/or service recipient (principal) regarding the achievement of objectives and the stewardship of resources. All of the following are certain elements of risk that exist in the principal-agent relationship EXCEPT:

  A. Consequence of error -- the cost/impact to the principal is greater than that to the agent if errors occur undetected.
  B. Moral hazards -- potential for the agent to develop a conflict of interest between the agent's own interests and those of the principal.
  C. Physical hazards
  D. Complexity -- the possibility that operations to achieve established objectives are too complex for the principal to readily understand.
  C. Physical hazards

• Question 310:

  The major areas to consider the audit planning process include all of the following given below please choose the correct option:

  A. Collect and analyze background information on area to be audited.
  B. Determine resources available and needed to conduct audit.
  C. Develop audit criteria (criteria should be reasonable, attainable, and relevant).
  D. A and C only
  D. A and C only