Free IIA-CGAP Exam Dumps Preview

Following are examples of the intersection of public information with privacy include please choose the correct option:

Information used in reporting should be reviewed for accuracy and contain all of the following characteristics EXCEPT:

The term _______refers to methods designed to describe or summarize the characteristics of a data set.
The term _______refers to methods designed to allow inferences or estimates to be made about the characteristics of a data set.

The control environment sets the tone of an organization and influences the control consciousness of its employees. The characteristics of an effective control environment are all of the following EXCEPT:

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. All of the following given below are some of the advantages of direct delivery of services by government employees EXCEPT:

_______is the risk that can be controlled by various preventative measures such as adding personnel to a function, installing burglar alarms, increasing the frequency and level of management review, or implementing tighter standards. Where as _______ is the Risk that can be transferred by purchasing insurance policies to cover losses of several types such as cash, property, or facilities.

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:

Most governments have some form of a centralized budgeting agency. All of the following are areas addressed by budget offices EXCEPT:

Auditors and evaluators develop ________ to obtain information from customers or other stakeholders that is not readily available in the organization's data sources. Where as ______ allow auditors to obtain testimonial evidence regarding a customer's operations, activities, concerns, and initiatives.

The budgeting cycle incorporates all of the following components EXCEPT:

Staff must be properly guided and supervised throughout the audit process. Supervision is the process by which the objectives of quality control and individual responsibility are balanced. All of the following given below are the Goals of supervision please choose the correct option:

Freedom of information legislation has set the tone for public officials that all decisions and actions are subject to review. ________and ________require that all official meetings are publicized and the general public is invited so that individuals interested in public affairs might attend.

Financial management in the public sector differs significantly from its private-sector counterpart. The foundation of the public financial management system is based on the following principles EXCEPT:

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

________ generally have provisions for removing sensitive information from audit files. The ________ provides that before an audit is issued to the public, auditors are responsible for removing any confidential information from the work papers.

All of the following are the examples of Resources (and resource drivers) EXCEPT:

Auditing plays an important role in ensuring accountability. Through its various forms (internal and external), auditing provides a method of control to help ensure that objectives are realized in an appropriate manner. Some broad areas covered by audits include all of the following EXCEPT:

______ quantify the amount of resources used or planned for a specific service or program. Where as________report quantities of products or services delivered by a program or agency.

If the audit organization has done what is given below then in general, reviewers can conclude there is reasonable assurance that an internal quality control system is effective. Please mark the correct option:

The Professional Practices Framework consists of three categories of guidance which included all of the following EXCEPT:

The concept of performance management shifts the focus of government decision-making and

accountability away from monetary aspects to the activities undertaken to achieve results. And also effective performance management establishes programs and resources within the organization that address its agency-wide objectives and administers them through four phases:

"plan, do, check, and act." Guiding principles include long-range planning, collaborative input, a "results" orientation, decisions based upon measurable data, and continuous improvement in outcomes.

Comprehensive annual financial report (CAFR) is the report that encompasses all funds and account groups of the primary government (including its blended component units). The CAFR should also encompass all discretely presented component units of the reporting entity. Every CAFR must contain three basic sections are given below please choose the correct option:

The primary purpose of budgeting is to allocate resources among government activities. All of the includes the basic framework for budgeting EXCEPT:

The purpose of __________ is to promote an ethical culture in the profession of internal auditing. A ___________ is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about risk management, control, and governance:

If specific integrity violations are suspected or detected, auditors may find it necessary to seek guidance from legal counsel, investigative staff, or law enforcement officials to get all of the following information EXCEPT:

All of the following are the examples Payroll Red Flags EXCEPT:

Financial statements which are fairly presented meet all of the following guide lines EXCEPT:

Within the new framework, the Guidance Task Force called for the development of three sets of standards please mark the correct answer:

Which committee of IFAC issues pronouncements aimed at developing and harmonizing public sector financial reporting, accounting, and auditing practices while Public sector refers to national governments, regional (state, provincial, territorial) governments, local (city, town) governments, and related governmental entities (agencies, boards, commissions, and enterprises)?

________ is an analytic method that investigates the meaning of data. And It is primarily a _________where any form of communication is coded or classified in line with some conceptual framework. Important considerations are dealing with interpretation of meanings, the unit of analysis, coding categories, and the actual coding techniques.

A three-step general methodology to use in assessing computer related controls consist of all of the following please choose the correct option:

The characteristics of ____________ will vary based on the _____ of the audit unit and the nature of its work. Where as the frequency of required quality assurance reviews varies based on the _____ of standards followed.

____________ is an independent, objective assurance and consulting activity designed to add value and improve organizations operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

___________ is a form of quasi-experimental design that allows auditors or evaluators to compare observations (such as behavioral indicators, outcomes, or other observations) from before a specific intervention to observations from after the intervention. Where as _______ is the process of identifying best practices and comparing them to one's own organization. Benchmarking allows organizations to apply state-of-the-art practices to establish goals and improve operations.

Methods of analyzing data in summative evaluations include all of the following EXCEPT:

Which services involve the internal auditor's objective assessment of evidence to provide an independent opinion or conclusions regarding a process, system, or other subject matter?

Assurance services involve the internal auditor's objective assessment of evidence to provide an independent opinion or conclusions regarding a process, system, or other subject matter. All of the following are the parties generally involved in assurance services EXCEPT:

The term descriptive statistics refers to methods designed to describe or summarize the characteristics of a data set. All of The following analysis procedures are associated with descriptive statistics EXCEPT:

All of the following are questions auditors may ask when testing controls of safeguards over assets and records please choose the correct option:

The integrity violations policy should be developed based on input from the chief executive officer and the heads of the following departments: fiscal, information processing, legal, and security. Integrity violations policies should do all of the following given below please choose the correct option:

The introductory section contains information that is not necessarily related to the financial statement. The
introductory section is outside of the audit scope; however, it must be reviewed by the independent
auditors to ensure that it does not contain misleading information or contradict the financial information.
Components of the introductory section include all of the following EXCEPT:

Program audits are designed to assess whether a program, activity, or function is achieving the desired results or benefits established by the legislature or other authorizing body. Program audits consider all of the following effectiveness issues EXCEPT:

_______ 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.

All of the following are the benefits of internal and external reviews EXCEPT:

Grants are used by governments to operate programs and provide services. Following are some of the some of the disadvantages of using grants please choose the correct option:

All of the following are the Specific aspects of proper audit supervision EXCEPT:

_________ are a contracting method employing competitive undisclosed bids, public bid opening, and awards contracts when:

Some areas where auditors can assist in fraud prevention activities include all of the following given below please choose the correct option:

Following is the information that audit charters generally address.

An audit of systems development activities may include a review of all of the following EXCEPT:

_________ are periodic assessments of audit quality by members of the audit staff. Where as ___________ are conducted periodically by qualified members outside the audit organization.