Certified Government Auditing Professional - IIA-CGAP Exam Practice Test

Question 1

Systems software consists of computer programs and related routines that control computer processing. Control techniques for systems software include all of the following EXCEPT:

A. Securing dial-up lines for access to computer resources.

B. Using the security features of security software effectively.

C. Setting appropriate system parameters and security options for operating systems.

D. Controlling procurement and maintenance of software licenses.

Correct Answer: A

Question 2

Following are the disadvantages of privatization listed below please choose the correct option:

A. Increased potential for corruption and fraud as services are outsourced to multiple firms.

B. Avoidance of expensive start-up costs by contracting governments.

C. More flexibility to obtain services, since multiple contractors may exist.

D. More responsiveness to service consumers and more metrics to measure performance as profit incentives are introduced.

Correct Answer: A

Question 3

The third category of guidance ___________ includes a variety of materials that are developed and/or endorsed by The IIA, This category includes research studies, books, seminars, conferences, and other products and services related to the professional practice of internal auditing that do not meet the criteria for inclusion in mandatory guidance or Practice Advisories:

A. Security Advisories

B. Development and Practice Aids

C. Products & services security Advisories

D. Practice Advisories

Correct Answer: B

Question 4

The ______ is the sum of the values of a group of items divided by the number of those items. Arithmetic mean is the most commonly used type of average. Where as_______ is a widely used measure of dispersion. The standard deviation represents the deviations of individual observations from the mean.

A. mean, median

B. Standard deviation, arithmetic mean

C. arithmetic mean, Standard deviation

D. median, mode

Correct Answer: C

Question 5

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. (IFAC), Government audits, (INTOSAI)

B. (IFAC), (INTOSAI), Government audits

C. Government audits, (INTOSAI), (IFAC)

D. Government audits, (IFAC), (INTOSAI)

Correct Answer: C

Question 6

All of the following are objectives of a centralized function EXCEPT:

A. Establishing reporting requirements to ensure that common budget and financial reports have similar characteristics and can be used for comparative analysis.

B. Reducing the need for the development of guidelines for each individual agency.

C. Not reducing the need for the development of guidelines for each individual agency.

D. Summarizing reports to collect, analyze, and provide summary reports to the oversight body.

Correct Answer: C

Question 7

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

A. periodic reviews, internal reviews

B. internal reviews, external reviews

C. formal reviews, external reviews

D. external reviews, internal reviews

Correct Answer: B

Question 8

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:

A. Establish consistent penalties - the policy should specify what types of action will result in reprimand, termination, or other consequences.

B. A & B only.

C. All of the above.

D. State management's position against integrity violations - the organization should make it clear that integrity violations will not be tolerated and those perpetrators will be prosecuted.

Correct Answer: B

Question 9

Primary customers are those individuals or groups that sponsor the audit. All of the following are examples of primary customers EXCEPT:

A. Regional/state governments.

B. University and research groups.

C. National governments.

D. Local/city governments.

Correct Answer: B

Question 10

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, group members

B. informal, formal, community members

C. informal, formal, organization members

D. formal, informal, group members

Correct Answer: A

Question 11

________includes objectives related to an organization's goals, such as customer service, the safeguarding and efficient use of resources, profitability, and meeting social obligations. Where as __________includes objectives related to matters such as the maintenance of proper accounting records, the reliability of information used within the organization, and of information published for third parties.

A. Effectiveness and efficiency of operations, Reliability of internal and external reporting.

B. Reducing operational surprises, Effectiveness and efficiency of operations.

C. Reliability of external and external reporting, Effectiveness and efficiency of operations.

D. Reliability of internal and external reporting, Effectiveness and efficiency of operations.

Correct Answer: A

Question 12

___________covers the delivery of required services such as staff training. The necessary support processes required to deliver services under this domain include the actual processing of data by application systems, often classified under application controls. Where as _________ covers all IT processes need to be assessed regularly to monitor their quality and compliance with control requirements.

A. Delivery and Support (DS), Monitoring (MN)

B. Planning and Organization (PO), Acquisition and Implementation (AI)

C. Acquisition and Implementation (AI), Planning and Organization (PO)

D. Monitoring (MN), Delivery and Support (DS)

Correct Answer: A

Question 13

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

A. Selection

B. planning

C. Recruiting

D. Training

Correct Answer: B

Question 14

__________ are the Services rendered by persons who are members of a particular profession or possess a special skill and who are not officers or employees of the contractor. Where as _______ are indefinite delivery requirement contracts for transportation or for transportation related services.

A. Professional and consultant services, Transportation term contracts

B. Facilities contract, Building service contract

C. Professional and consultant services, Transportation term contracts

D. Building service contract, Facilities contract

Correct Answer: A

Question 15

The primary purpose of _______ was to promote planning activities. Where as _________ was developed to alleviate this problem by reevaluating the complete budget and starting from zero on each new budget year.

A. program budgeting, Zero-based budgeting

B. Zero-based Budget, Integrated Budget

C. Program Budget, Executive Budget

D. Zero-based budgeting, program budgeting

Correct Answer: A

IIA Certified Government Auditing Professional - IIA-CGAP Exam Practice Test

Latest Update

Useful Links

Contact Us