Exam 2: Certified Government Auditing Professional

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 chooses the correct option:

With regard to __________, the auditor should prepare a written report, which may either be a part of the report on the ____________ or a separate report on the tests of compliance with applicable laws and regulations. The report should contain a statement of positive assurance on those items tested for compliance and negative assurance on those items not tested:

Following are the field standards that are applicable to all types of audits EXCEPT:

The policies that promote and support revenue generation often have an impact on auxiliary areas such as the economy. The economic policy of a central government generally consists of three dimensions which are given below please choose the correct option:

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 customer-driven approach operates under the business model where all efforts are geared toward developing and retaining the customer base. This approach promotes the ability to react and adapt to customer needs and to provide services in an efficient and effective manner:

Some specific problems that can occur with secondary data and suggested methods to correct those problems include all of the following EXCEPT:

Government entities generally have the authority and responsibility to issue and require adherence to their policies and regulations relating to contracts. Accounting and control considerations for contracts include the following given below please choose the correct option:

In _________ Specific items are selected based on the auditor's knowledge about the population. Where as in ________ the probability of selecting each item in the population is known before the sample is chosen. Types of probability samples commonly used by auditors include:

A systems development methodology should include standards on all of the following EXCEPT:

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:

Measurement criteria are considered relevant when they relate directly to the mission, goals and objectives of the customer. All of the following are some possible examples of measurement criteria that could be used in performance audits EXCEPT:

All of the following are the examples of Activities (and activity drivers) EXCEPT:

Internal control is defined as the process effected by an entity's board of directors, management, and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the all of the following categories EXCEPT:

All of the following are the additional terms that, although not mutually exclusive, help define budget authority EXCEPT:

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:

The Canadian Comprehensive Auditing Foundation (CCAF) lists the following 12 attributes that management should be reporting on regarding the effectiveness of their organizations please choose the correct option:

German sociologist Max Weber coined the term bureaucracy. All of the following are positive functions bureaucracies have EXCEPT:

___________ is a contract for a supply that does not procure or specify a firm quantity of supplies (other than a minimum or maximum quantity), and that provides for the issuance of orders for the delivery of supplies during the period of the contract. Where as _________ is a contract that may be used to acquire supplies and/or services when the exact times and/or exact quantities of future deliveries are not known at the time of contract award.

Data collection techniques for summative evaluations include all of the following EXCEPT: