Exam 2: Certified Government Auditing Professional

________ addresses performance measures by requiring agencies to maintain an integrated accounting and financial management system that provides for the systematic measurement of performance.

Application controls are designed to prevent, detect, and correct errors and irregularities as transactions flow through the application. Application controls are classified into all of the following categories EXCEPT:

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

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.

The scope of the audit defines the boundaries of the audit by addressing such items as the audit period or number of locations to be reviewed. Some important considerations when defining the scope of an audit include all of the following given below EXCEPT:

All Practice Advisories are submitted to a formal review process by the __________ or other group designated by the Guidance Planning Committee.

___________ 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.

_________Help define the role and responsibilities of auditors to internal and external entities. Where as _______establish the basic principles and guidance to assist auditors in the performance of their duties?

_______ covers strategy and tactics and concerns the identification of the way information technology can best contribute to the achievement of objectives. Where as __________ covers the identification, development or acquisition, and integration of IT solutions into the business process.

There is ________ of Attribute and Performance Standards; however, there are _______of implementation Standards: a set for each of the major types of internal audit activity. The __________ have been established for assurance (A) and consulting (C) activities:

_______enables managers and auditors to directly link the costs of program resources to the objects produced, whether the objects are products or services. The link is established through the costing of the activities performed in producing the object.

The purpose of the external quality control review is to determine whether the organization's internal quality control system is in place and operating effectively to provide reasonable assurance that established policies and procedures and applicable auditing standards are being followed.

Contracts are written agreements (in most cases) that obligate the government to expenditure of money upon delivery of goods or performance of services. Following are various contract types available to ensure cost-effective delivery of services please choose the correct option:

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:

_______is the fulfillment of responsible ownership on behalf of the community and it is the exercise of authority, direction, and control over an organization.

Recruiting is the process of advertising job openings and encouraging candidates to Apply. Where as The primary objective of it is to provide an adequate number of qualified candidates from which a selection can be made.

All of the following given below are the purposes of the Federal Information System Controls Audit Manual 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:

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.

All of the following are the guidelines that apply to the construction of a frequency distribution EXCEPT: