Exam 2: Certified Government Auditing Professional

There are _________of audit planning. The first type, which is the focus of this section, involves managements role in setting up ___________, authorizing appropriate resources, and selecting the functional areas to be audited. The second type of audit planning, which is discussed in Section II.C.2, involves the _________ associated with specific audits.

Security controls reduce or prevent disruption of service, loss of assets, and unauthorized access to equipment. An effective physical security program is necessary to protect the system and data. All of the following are techniques for security control.

The objective of interrogatory interviews is to obtain formal evidence in a written format. The following are guidelines for effective interrogatory interviews:

Secondary customers are those people whose systems or processes are influenced by implementing audit recommendations. Secondary customers also include people who make direct use of the information contained in the audit report. All of the following are examples of secondary customers EXCEPT:

All of the Following are the major categories of performance measures EXCEPT:

The auditor should comply with the Code of Ethics for Professional Accountants issued by the International Federation of Accountants. All of the following are the ethical principles governing the auditor's professional responsibilities EXCEPT:

To evaluate the reliability of performance data in cases where a performance measurement system exists. All of the following are the steps that are included in the process EXCEPT:

If the state and local governments are not ready to meet the guidelines of GASB 34, the consequences may be serious and costly. The implications of noncompliance include all of the following EXCEPT:

The COSO report suggests that organizations should plan to the extent possible for change. All of the following are Specific elements related to planning for change EXCEPT:

Which category of Professional Practices Framework can help to implement the guidance offered in the Code of Ethics, Standards, and Practice Advisories and also provide internal audit practitioners with the views of various experts on techniques and processes related to the professional practice of internal auditing?

General Funds are the chief operating fund for a government is called the general fund, where as Special Revenue Funds are the funds that are used when the revenue sources are earmarked for a specific purpose (special tax or grant requirement);

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

_______can be defined as A set of tasks to be costed or analyzed as a group, having both inputs and outputs. Where as _______can be defined as the mechanism that links an object with the frequency and intensity of the performance of an activity for the object.

Which of The following two approaches can be used to evaluate management controls in performance audits?

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

Audit standards were developed and are followed for all of the following reasons EXCEPT:

The right of the public to protect its own interests by seeking information, and also limiting the manner in which personal records can be used, has affected government practices in all of the following areas listed below EXCEPT.

________ 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.

Although some Practice Advisories may be applicable to all internal auditors, others may be developed to meet the needs of a _______, a __________, or _________, including guidance on topics such as environmental issues, control self-assessment, information technology, government auditing, and guidance issued by other standard setting bodies and adopted by ______________.

In the public sector, there are generally eight types of auditor's reports to be included in the financial statements, these are given below please choose the correct option: