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IIA IIA-CGAP Exam Dumps - Actual Questions Answers

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IIA-CGAP Questions and Answers

Question # 1

Which institution plays a major role in auditing government accounts and operations and in promoting sound financial management and accountability in their governments?

A.

International Standards for the Professional Practice of Internal Auditing (ISPPIA).

B.

Supreme Audit Institutions (SAIs)

C.

International Organization of Supreme Audit Institutions (INTOSAI) Standards.

D.

International Standards on Auditing (ISA).

Question # 2

Measurement criteria are considered relevant when they relate directly to the mission, goals, and objectives of the customer. All of the following are some possible examples of measurement criteria that could be used in performance audits EXCEPT:

A.

Legal or contractual requirements for specific performance (e.g., efficiency standards, quality standards or goals for outcomes to be achieved by a program).

B.

Benchmark performance by comparable public or private sector operations.

C.

Customers feedback will be given the first and foremost importance.

D.

Ad hoc criteria asserted by the auditors, such as comparisons to performance for a prior period, comparison of performance among branch offices or similar organizational divisions.

Question # 3

_______ quantify the amount of resources used or planned for a specific service or program. Where as ________report quantities of products or services delivered by a program or agency.

A.

Output measures Input measures

B.

Input measures Output measures

C.

Output measures control measures

D.

quality measures Output measures

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