Free Practice IIA IIA-CGAP-US Exam Questions 2025

Stay ahead with 100% Free Certified Government Auditing Professional - US Version IIA-CGAP-US Dumps Practice Questions

Page: 1 / 68

Total 340 Questions | Updated On: Jan 26, 2025

Add To Cart

Question 1

COSO was a private-sector initiative started in the 1980s to address the problem of fraudulent financial reporting. Problems continued to persist in the 1980s and the private sector was wary of additional government intervention, so all of the following five organizations banded together to form COSO please choose the correct option:

A : American Institute of Certified Public Accountants

B : Financial Executives Institute and American Accounting Association

C : Institute of Management Accountants and the Institute of Internal Auditors

D : All of the above

Answer: D

Question 2

There are some compensating benefits that the public sector can offer its workforce to offset the generally higher salaries available in the private sector. These can include all of the following EXCEPT:

A : Benefits — generous amount of paid days off per year as holidays, plus accrued vacation and reasonable health insurance.

B : Training and development — generally at par with the private sector.

C : Incentives — cash awards given to employees with significant cost effective suggestions.

D : None of the above

E : All of the above

Answer: A

Question 3

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:

A : Output controls

B : Input controls

C : Internal controls

D : Processing controls

Answer: C

Question 4

Circumstances that contribute to the difficulty of measuring experimental programs include all of the following EXCEPT:

A : The program can be very small

B : The program may not be large enough to draw useful inferences from the results

C : Lack of baseline data to compare program results with

D : Some outcomes can be hard to measure either from the lack of measurement instruments, such as changes in self-esteem, or from the logistical difficulty in measuring.

Answer: A

Question 5

All of the following is the terminologies used to refer to audits of performance EXCEPT:

A : Control audit

B : Operational audit and program audit

C : Comprehensive audit and broad-scope audit

D : Management audit and value for money audit

Answer: A

Page: 1 / 68

Total 340 Questions | Updated On: Jan 26, 2025

Add To Cart