IIA IIA-CGAP Online Practice Questions and Exam Preparation

IIA IIA-CGAP Online Questions & Answers

• Question 51:

  All of the following are the examples of Activities (and activity drivers) EXCEPT:

  A. Renewal applications (number of applications received).
  B. Facilities (cost per square foot of space allocated to licensing function, times percent of renewals received).
  C. Applications corrected (number of applications corrected).
  D. Determine eligibility (number of applications reviewed for eligibility).
  B. Facilities (cost per square foot of space allocated to licensing function, times percent of renewals received).

• Question 52:

  Change is a basic fact of life in all organizations. Managers must be able to respond to change in a quick and effective manner. All of the following are categories of change that government managers should consider EXCEPT:

  A. Changes in the physical environment (e.g., increased population) can create an increased demand for services.
  B. Changes in the political environment (e.g., new administrations, new legislation) can result in a need to change or increase areas of emphasis.
  C. Changes in technology can result in a need to change policies, procedures, staffing levels, or goals.
  D. No changes in the moral environment (e.g., increased emphasis of ethics in government) can result in the need for tighter controls and performance measures.
  D. No changes in the moral environment (e.g., increased emphasis of ethics in government) can result in the need for tighter controls and performance measures.

• Question 53:

  The _____ makes policies, procedures, and guidelines for procurement of necessary supplies and services by __________ uniform and consistent among and within agencies in order to facilitate participation in procurements, encourage competition, and ensure that procurements are conducted in a fair and open manner:

  A. Government Agencies, CPO
  B. President, government agencies
  C. CPO, government agencies
  D. government agencies, CPO
  C. CPO, government agencies

• Question 54:

  ___________are the framework that management establishes to ensure that it meets its responsibilities in a variety of areas. The objectives _________of are that all transactions should be authorized, accounted for accurately and completely, and in the correct time frame.

  A. Internal controls, external controls
  B. External controls, internal controls
  C. Internal controls, accounting controls
  D. Accounting controls, internal controls
  B. External controls, internal controls

• Question 55:

  All of the following are the factors on which audit work schedules may be based on EXCEPT:

  A. The length of time since the area was last audited and the extent and type of findings in the last audit.
  B. Audits prioritized based on assessment of the degree of risk of potential loss (such as potential loss of dollars, lives, or of public trust) associated with the audit area.
  C. Audit work scheduled (e.g., activities to be audited, time frames for audit, resource estimates).
  D. The occurrence of major recent changes in operations, programs, systems, or controls and the availability of audit staff resources.
  C. Audit work scheduled (e.g., activities to be audited, time frames for audit, resource estimates).

• Question 56:

  A flowchart is a visual representation of how a process works. All of The following are general rules that apply to flowcharting EXCEPT:

  A. Connectors should be used to connect breaks in the flowchart (e.g., from one page to another).
  B. Ask questions in a low-key, professional style.
  C. The exit point for all flowchart symbols should be at the bottom, except for the decision symbol. The decision symbol should have two exit points; these can be on the sides or on the bottom and one side.
  D. Flowcharts generally flow from top to bottom and from left to right.
  B. Ask questions in a low-key, professional style.

• Question 57:

  Which of The following two approaches can be used to evaluate management controls in performance audits?

  A. Targeted approach
  B. Planning based approach
  C. Measurement based approach
  D. Comprehensive approach
  B. Planning based approach

• Question 58:

  Which of the following are the two broad classifications of management styles please mark the correct option:

  A. Autocratic management
  B. Consultative management
  C. Participative management.
  D. Directing management
  A. Autocratic management
  C. Participative management.

• Question 59:

  ________refers to accomplishments of services provided. These are generally measured by quantity and quality. Where as _______refers to results that occurs because of services provided and these measures are particularly useful when making comparisons to previous years, to other similar organizations, or to established missions and goals.

  A. Outcome, output
  B. Outputs, processes
  C. Output, outcome
  D. Inputs, processes
  C. Output, outcome

• Question 60:

  Beneficiaries are people who may never read the audit report, but whose services are improved because the audit was conducted. All of the Following are examples of beneficiaries EXCEPT:

  A. General public
  B. Clients of the audited program
  C. Clients of the audited program and General public
  D. Special interest groups (e.g., consumer advocacy groups, social service organizations, industry and trade groups, etc.)
  D. Special interest groups (e.g., consumer advocacy groups, social service organizations, industry and trade groups, etc.)