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ertified Government Auditing Professional® (CGAP®)
C IMPORTANT! CCMS users go here to
prepare for Single Sign On.
Sample Exam Questions
Sample Exam Questions Expand All
In a financial statement audit, Government Auditing Standards (Yellow Book) require
that the scope of the review of compliance and internal control over financial reporting be
specifically communicated to all of the following except the:
A. Audit client.
B. Audit committee.
C. Requestor of audit services.
Correct Answer: D
D. Funding agency.
A. Incorrect. Specific communication with the audit client is one
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of the required communications.
B. Incorrect. Specific communication with the audit committee is
It is important that an internal audit department's statement of purpose, authority, one of the required communications.
C. Incorrect. Specific communication with the individuals
and responsibility detail:
contracting for or requesting the audit services is one of the
required communications.
A. The delineation of responsibilities between the internal and external auditors.
D. Correct. Specific communication with the funding agency is
B. The organizational status of the internal audit function. not a Government Auditing Standards requirement.
C. Whether the agency head will present audit findings to the oversight committee.
D. Under what circumstances the internal audit director may have confidential access
to the oversight committee.
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Candidates from the following countries
must refer to their local IIA Institute web
An internal auditor plans an audit of a city's highway maintenance. The audit objective site or contact their local representative
for more information about local
is to determine if fixed assets employed are properly reflected in the accounting records. certification processes:
Which of the following approaches is most effective?
Australia Japan
Belgium Korea
A. Inspecting fixed assets used in the road maintenance process and tracing to the Brazil Malaysia
China Philippines
asset subsidiary ledger. Chinese Taiwan Singapore
B. Scanning the asset subsidiary ledger for credit entries. Czech Republic Switzerland
France Thailand
C. Selecting items from the asset subsidiary ledger and recalculating depreciation. Indonesia Turkey
Italy UK/Ireland
D. Examining documentation concerning the cost of fixed assets used in the road
The information contained on this website
maintenance process. pertains to all other countries.
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Which of the following analysis techniques would be most useful to determine if the
time to process disability claims has increased?
A. Run chart.
B. Aging schedule.
C. Histogram.
D. Pareto analysis.
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An internal control that may be useful in the detection of integrity violations is:
A. Segregation of incompatible duties.
B. Periodic surprise cash counts.
C. Regularly scheduled site visits.
D. Properly designed forms.
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Which contract type should be used for acquiring a commodity?
A. Firmfixedprice.
B. Costsharing.
C. Costplusincentivefee.
https://global.theiia.org/certification/cgapcertification/pages/sampleexamquestions.aspx 1/2
2/6/2017 Sample Exam Questions
D. Costplusawardfee.
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