IIA-CGAP試験無料問題集「IIA Certified Government Auditing Professional 認定」

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Grants are used by governments to operate programs and provide services. Common types of grant classifications include the following given below please choose the correct option:

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:

All of the following are the examples management's red flags EXCEPT:

____________ is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Capital budgeting is often based on the issuance of capital debt. Capital debt (based on GASB 11) includes all of the following debt that are issued EXCEPT:

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

_______is the form used for most legislation, whether permanent or temporary, general or special, public or private. Bills are presented to the president for action when approved in identical form by both the House of Representatives and the Senate. Where ______ may originate either in the House of Representatives or in the Senate. There is little practical difference between a bill and a joint resolution.

All of the following are the objectives of an audit 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:

_______is the risk that can be controlled by various preventative measures such as adding personnel to a function, installing burglar alarms, increasing the frequency and level of management review, or implementing tighter standards. Where as _______ is the Risk that can be transferred by purchasing insurance policies to cover losses of several types such as cash, property, or facilities.

A number of states and local governments have implemented initiatives for performance measurement and performance budgeting. Examples include all of the following EXCEPT:

The mission of the _________is to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports, and guide and educate the public, including issuers, auditors, and users of those financial reports. ___________establishes new requirements for the annual financial reporting for state and local government.

From a government perspective, accountability involves all of the following interrelated groups EXCEPT:

________ is the formal method where an employee's work product is appraised. Where as There should be formal guidelines that promote fair and equitable ________ and help ensure that employees are made aware of behavioral problems and have the option to modify their behavior.

Techniques involved in conducting formative evaluations include all of the following EXCEPT:

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:

The application of the appropriate audit standards is dependent on all of the following issues EXCEPT:

The ____________ promulgates standards for government organizations. INTOSAI standards are a model for government audit standards, established and endorsed by the INTOSAI organization, but which must be adopted and/or modified by the _________ of any specific country in order to be used?

An assessment of management controls can influence all of the following elements of the audit program EXCEPT:

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

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