Exam 2: Certified Government Auditing Professional

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:

The following are guidelines for evaluating performance reports EXCEPT:

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:

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 disadvantages of direct delivery of services by government employees 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.

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

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:

All of the following are the Aspects of control activities that would help an auditor assess vulnerability EXCEPT:

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

_______ can be defined as Bids shall be evaluated without discussions. Evaluations should be fairly apparent since price and price-related factors are the prevalent criteria. Where as________ can be defined as bidders must submit sealed bids to be opened at the time and place stated in the solicitation for the public opening of bids:

The following is a list of background items auditors should review to determine their impact on audit objectives please choose the correct option:

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

Which institution plays a major role in auditing government accounts and operations and in promoting sound financial management and accountability in their governments?

The purpose of the _________ is to organize the full range of internal audit guidance in a manner that is readily accessible on a timely basis. By encompassing current internal audit practice as well as allowing for future expansion, the _________ is intended to assist practitioners throughout the world in being responsive to the expanding market for high quality internal audit services.

_________attempts to use strategic planning to set the mission, goals, and objectives of programs; measure programs' outcomes; and set benchmarks to be met by programs.

The IIA has developed the Professional Practices Framework (PPF). In general, a framework provides a structural blueprint of how a body of knowledge and guidance fits together. As a coherent system, it facilitates all of the following to a discipline or profession EXCEPT:

The term _________ refers to the audit procedures deemed necessary in the circumstances to achieve the objective of the audit. The procedures required to conduct an audit in accordance with _________ should be determined by the auditor having regard to the requirements of ISAs, relevant professional bodies, legislation, and regulations:

The AICPA professional standards identify all of the following internal control components EXCEPT:

In what ways Performance auditors provide information to government policymakers?

The development and issuance of the Standards is an ongoing process. Which board engages in extensive consultation and discussion prior to the issuance of the Standards?