Free Practice IIA IIA-CGAP-US Exam Questions 2025

__________focus on the results of the program in order to determine the program's effect. The net effect of a program can be analyzed by studying its outputs and outcomes in relation to the program's objectives. 

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: 

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: 

All of the following are the examples Payroll Red Flags 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: