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ertifiedGovernmentAuditingProfessional(CGAP)
C IMPORTANT!CCMSusersgohereto
prepareforSingleSignOn.
SampleExamQuestions
SampleExamQuestions ExpandAll
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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