IIA IIA-CGAP Online Practice Questions and Exam Preparation

IIA IIA-CGAP Online Questions & Answers

• Question 81:

  Groups may be informal (e.g., peer groups) or formal (e.g., work groups defined by management). Members of the group can have either assigned or adopted roles. Groups also develop a set of norms, or accepted standards of behavior, which group members are expected to follow.

  A. informal, formal, community members
  B. informal, formal, group members
  C. formal, informal, group members
  D. informal, formal, organization members
  B. informal, formal, group members

• Question 82:

  The basic elements of effective decision-making are also used as standard guidelines for information technology project management practices. All of the following are the basic steps in decision-making EXCEPT:

  A. Identify the interests and values of individuals and groups affected by the problem.
  B. Monitor the plan and its effectiveness. Strategic plans re dynamic are dynamic tools, not static documents. Management should constantly monitor the effect of changes in the entity's external environment and modify the strategic initiatives as necessary
  C. Identify possible solutions that will address the problem. Consider how each possible solution will influence affected groups.
  D. Define the problem. Identify the interests and values of individuals and groups affected by the problem.
  B. Monitor the plan and its effectiveness. Strategic plans re dynamic are dynamic tools, not static documents. Management should constantly monitor the effect of changes in the entity's external environment and modify the strategic initiatives as necessary

• Question 83:

  _______ are measures of inputs. These input measures include both financial items such as salaries and equipment costs, as well as non financial items such as the number of staff hours allocated to a particular function. ________ are defined as outputs and outcomes.

  A. Service efforts, Control efforts
  B. Service efforts, Service accomplishments
  C. Service accomplishments, Service efforts
  D. Service effort, Management efforts
  B. Service efforts, Service accomplishments

• Question 84:

  A centralized purchasing agency organizes purchasing efforts and procurement decisions. All of the following are advantages of central purchasing EXCEPT:

  A. Reducing the administrative burden of individual agencies, departments or units.
  B. Receiving better price and payment terms.
  C. Difficulties in receiving products to meet specific needs.
  D. Increased control over purchases, since all purchases are made through a single source.
  C. Difficulties in receiving products to meet specific needs.

• Question 85:

  The most common form of service delivery is via government employees. It is this approach that has created bureaucracies at the national, regional, and, in some cases, local level. There are numerous fixed and variable costs associated with this approach. All of the following are types of costs EXCEPT:

  A. Personnel compensation (salary, retirement, insurance, accident compensation, etc.).
  B. Variable cost.
  C. Administrative costs (travel, training, employee relations, etc.).
  D. Facility costs (workplace, equipment, office supplies, etc.).
  B. Variable cost.

• Question 86:

  Activity-based costing (ABC) enables managers and auditors to directly link the costs of program resources to the objects produced, whether the objects are products or services. In addition, activity-based costing can be used to obtain cost information to use in the following ways:

  A. Fee setting -- government organizations often develop fee or payment schedules for units of service.
  B. Making contracting-out decisions -- many organizations are attempting to cut costs either by outsourcing various operations or by consolidating services.
  C. All of the above.
  D. None of the above.
  C. All of the above.

• Question 87:

  Telecommunication systems control the transmission of messages between users and the computer. Control over the telecommunication network is necessary to ensure that only authorized users have access to the computer facilities. Control techniques for telecommunication include all of the following EXCEPT:

  A. Implementing procedures for testing and approving telecommunication software changes.
  B. Analyzing response time, detecting problems, and documenting problem resolutions.
  C. Selecting available security options built into the telecommunications software (i.e., data encryption).
  D. Implementing standards, policies, and procedures for administering the systems programming function.
  D. Implementing standards, policies, and procedures for administering the systems programming function.

• Question 88:

  Integrity violations can have an effect on an organization's performance and reports of performance, as well as on the financial statements. Specific categories of integrity violations include all of the following given below please choose the correct option:

  A. Abuse is distinct from illegal acts and noncompliance. Abuse occurs when conduct falls short of societal expectations for prudent behavior. Because determining abuse is subjective, auditors are not expected to provide reasonable assurance of detecting it.
  B. Noncompliance includes illegal acts, as well as violations of provisions of contract or grant agreements.
  C. Fraud is a type of illegal act that involves obtaining something of value through willful misrepresentation.
  D. All of the above.
  D. All of the above.

• Question 89:

  There are some compensating benefits that the public sector can offer its workforce to offset the generally higher salaries available in the private sector. These can include all of the following EXCEPT:

  A. Benefits -- generous amount of paid days off per year as holidays, plus accrued vacation and reasonable health insurance.
  B. Training and development -- generally at par with the private sector.
  C. Incentives -- cash awards given to employees with significant cost effective suggestions.
  D. None of the above.
  E. All of the above.
  E. All of the above.

• Question 90:

  Government auditing serves a variety of customers. What are the three main types of customers which they serve please mark the correct one?

  A. Potential customers, secondary customers, and beneficiaries.
  B. Primary customers, final customers, and beneficiaries.
  C. Loyal customers, secondary customers, and beneficiaries.
  D. Primary customers, secondary customers, and beneficiaries.
  D. Primary customers, secondary customers, and beneficiaries.