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Certified Government Auditing Professional® (CGAP®) Sample Exam Questions

CGAP demo Sample Exam QuestionsAnswerQ3

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James Stallins Jr.
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62 views2 pages

Certified Government Auditing Professional® (CGAP®) Sample Exam Questions

CGAP demo Sample Exam QuestionsAnswerQ3

Uploaded by

James Stallins Jr.
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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2/6/2017 SampleExamQuestions

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Certification CGAPCertification SampleExamQuestions

ertifiedGovernmentAuditingProfessional(CGAP)
C IMPORTANT!CCMSusersgohereto
prepareforSingleSignOn.
SampleExamQuestions

SampleExamQuestions ExpandAll

Inafinancialstatementaudit,GovernmentAuditingStandards(YellowBook)require
thatthescopeofthereviewofcomplianceandinternalcontroloverfinancialreportingbe
specificallycommunicatedtoallofthefollowingexceptthe:

Itisimportantthataninternalauditdepartment'sstatementofpurpose,authority,
andresponsibilitydetail: CorrectAnswer:A

Aninternalauditorplansanauditofacity'shighwaymaintenance.Theauditobjective
A.Correct.Arunchartdisplayschangesinaparticularevent
istodetermineiffixedassetsemployedareproperlyreflectedintheaccountingrecords.
overagivenperiodoftime.
Whichofthefollowingapproachesismosteffective? B.Incorrect.Anagingscheduleisusedtoshowthedistribution
oftimetocompleteagiventask(forexample,collectionof
Whichofthefollowinganalysistechniqueswouldbemostusefultodetermineifthe receivables)relativetoadesiredtimeperiod.Itwouldnotbe
timetoprocessdisabilityclaimshasincreased? mostusefulindeterminingwhetherachangehasoccurred.
C.Incorrect.Ahistogramisusedtoshowthefrequency
A.Runchart. distributionaroundanaverage.Thiswouldnotparticularly
determinewhetherachangehasoccurred.
B.Agingschedule.
D.Incorrect.Paretoanalysisinvolvestherankingofdatatofocus
C.Histogram. onthefewthings(orpeople)thatmakethebiggestimpact
D.Paretoanalysis. onasituation.Itcannotbeappliedtodisplaychangesofa
particulareventovertime.

Viewanswer

Aninternalcontrolthatmaybeusefulinthedetectionofintegrityviolationsis:
Candidatesfromthefollowingcountries
A.Segregationofincompatibleduties. mustrefertotheirlocalIIAInstituteweb
siteorcontacttheirlocalrepresentative
B.Periodicsurprisecashcounts. formoreinformationaboutlocal
C.Regularlyscheduledsitevisits. certificationprocesses:

D.Properlydesignedforms. Australia Japan


Belgium Korea
Brazil Malaysia
China Philippines
Viewanswer ChineseTaiwan Singapore
CzechRepublic Switzerland
France Thailand
Whichcontracttypeshouldbeusedforacquiringacommodity? Indonesia Turkey
Italy UK/Ireland

A.Firmfixedprice. Theinformationcontainedonthiswebsite
B.Costsharing. pertainstoallothercountries.

C.Costplusincentivefee.
D.Costplusawardfee.

Viewanswer

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