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Certification CGAPCertification SampleExamQuestions

ertifiedGovernmentAuditingProfessional(CGAP)
C IMPORTANT!CCMSusersgohereto
prepareforSingleSignOn.
SampleExamQuestions

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Inafinancialstatementaudit,GovernmentAuditingStandards(YellowBook)require
thatthescopeofthereviewofcomplianceandinternalcontroloverfinancialreportingbe
specificallycommunicatedtoallofthefollowingexceptthe:

Itisimportantthataninternalauditdepartment'sstatementofpurpose,authority,
andresponsibilitydetail:

Aninternalauditorplansanauditofacity'shighwaymaintenance.Theauditobjective
CorrectAnswer:A
istodetermineiffixedassetsemployedareproperlyreflectedintheaccountingrecords.
Whichofthefollowingapproachesismosteffective?
A.Correct.Firmfixedpricecontractsaresuitableforacquiring
Whichofthefollowinganalysistechniqueswouldbemostusefultodetermineifthe commercialitems.
B.Incorrect.Costsharingisacostreimbursablecontract,which
timetoprocessdisabilityclaimshasincreased? isprohibitedforacquiringcommercialitems.
C.Incorrect.Costplusincentivefeeisacostreimbursable
Aninternalcontrolthatmaybeusefulinthedetectionofintegrityviolationsis: contract,whichisprohibitedforacquiringcommercialitems.
D.Incorrect.Costplusawardfeeisacostreimbursablecontract,
Whichcontracttypeshouldbeusedforacquiringacommodity? whichisprohibitedforacquiringcommercialitems.

A.Firmfixedprice.
B.Costsharing.
C.Costplusincentivefee.
D.Costplusawardfee.

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