The IIA has developed the Professional Practices Framework (PPF). In general, a framework provides a structural blueprint of how a body of knowledge and guidance fits together. As a coherent system, it facilitates all of the following to a discipline or profession EXCEPT:
The objective of interrogatory interviews is to obtain formal evidence in a written format. The following are guidelines for effective interrogatory interviews:
Surrogate measures that can be used to measure a fire prevention program’s success can be documented by the number of classes and students, or a test or survey identifying knowledge gained from the class. Other prevention programs that are challenged by linking programs to surrogate outcomes include all of the following EXCEPT:
The audit function within government provides all of the following benefits EXCEPT:
Grants are used by governments to operate programs and provide services. Common types of grant classifications include the following given below please choose the correct option:
Samples can be made more efficient by using either of the following methods please choose the correct option:
A systems development methodology should include standards on all of the following EXCEPT:
The ______ is the sum of the values of a group of items divided by the number of those items. Arithmetic mean is the most commonly used type of average. Where as_______ is a widely used measure of dispersion. The standard deviation represents the deviations of individual observations from the mean.
The__________ is where the audit determines whether process controls exist and are sufficient to provide reasonable assurance that the desired performance will be achieved. Where as The ____________ is where the audit includes methodology for measuring performance either because the audited entity is not measuring its own performance or because its performance measurement efforts are or may be incomplete or unreliable.
All of The following items are often contained in written auditing policies and procedures in the management of an audit function EXCEPT:
The term descriptive statistics refers to methods designed to describe or summarize the characteristics of a data set. All of The following analysis procedures are associated with descriptive statistics EXCEPT:
The statistical section contains provides trend data and other nonfinancial information to assist in assessing a government’s financial condition. All of the following are the components of this section EXCEPT:
___________covers the delivery of required services such as staff training. The necessary support processes required to deliver services under this domain include the actual processing of data by application systems, often classified under application controls. Where as _________ covers all IT processes need to be assessed regularly to monitor their quality and compliance with control requirements.
Which category of Professional Practices Framework can help to implement the guidance offered in the Code of Ethics, Standards, and Practice Advisories and also provide internal audit practitioners with the views of various experts on techniques and processes related to the professional practice of internal auditing?
___________are the framework that management establishes to ensure that it meets its responsibilities in a variety of areas. The objectives _________of are that all transactions should be authorized, accounted for accurately and completely, and in the correct time frame.
________ is an analytic method that investigates the meaning of data. And It is primarily a _________where any form of communication is coded or classified in line with some conceptual framework. Important considerations are dealing with interpretation of meanings, the unit of analysis, coding categories, and the actual coding techniques.
Methods of analyzing data in summative evaluations include all of the following EXCEPT:
The ultimate penalty is generally _____, and _____guidelines are developed to ensure that the termination is warranted and that the employee has been adequately apprised of his or her behavioral problem:
________are used to allocate and account for the costs associated with providing a centralized service, such as printing, data processing, or motor pools. Where as _______is the fund where government holds or manages financial resources in a fiduciary capacity.
A code of ethics is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about risk management, control, and governance. The IIA’s Code of Ethics extends beyond the definition of internal auditing to include the following essential Components please chooses the correct option:
The customer-driven approach operates under the “business” model where all efforts are geared toward developing and retaining the customer base. This approach promotes the ability to react and adapt to customer needs and to provide services in an efficient and effective manner:
Criteria to use for selection of performance measures and data collection procedures include all of the following EXCEPT:
In the public sector, there are generally eight types of auditor’s reports to be included in the financial statements, these are given below please choose the correct option:
_________attempts to use strategic planning to set the mission, goals, and objectives of programs; measure programs’ outcomes; and set benchmarks to be met by programs.
The control environment sets the tone of an organization and influences the control consciousness of its employees. The characteristics of an effective control environment are all of the following EXCEPT:
The most common form of service delivery is via government employees. It is this approach that has created bureaucracies at the national, regional, and, in some cases, local level. All of the following given below are some of the advantages of direct delivery of services by government employees EXCEPT:
Managers must measure and track performance because citizens and legislative bodies are increasingly demanding evidence of the appropriate use of public resources and the achievement of public goals. Auditors must understand performance measurement because their audit objectives may call for independent measurement of organizational performance.
________includes objectives related to an organization’s goals, such as customer service, the safeguarding and efficient use of resources, profitability, and meeting social obligations. Where as __________includes objectives related to matters such as the maintenance of proper accounting records, the reliability of information used within the organization, and of information published for third parties.
The application of appropriate standards depends on all of the following EXCEPT:
The goal of the comprehensive approach is to identify potential significant control weaknesses for further review. All of the following are the general steps in the process EXCEPT:
All of the following factors influence the state of an organization’s control environment EXCEPT:
Crosscutting performance goals are other factors that managers are responsible for across all phases of the service provision process. While these factors cannot always be measured in quantifiable terms, they definitely impact how and why services are provided. Factors to consider include all of the following EXCEPT:
The most common form of service delivery is via government employees. It is this approach that has created bureaucracies at the national, regional, and, in some cases, local level. There are numerous fixed and variable costs associated with this approach. All of the following are types of costs EXCEPT:
Auditors must master a variety of techniques for gathering information. All of the techniques, which involve both manual and electronic means, are described below EXCEPT:
All of the following is the terminologies used to refer to audits of performance EXCEPT:
Data collection techniques for summative evaluations include all of the following EXCEPT:
All of the following are the components of The Professional Practices Framework which was approved by The IIA’s Board of Directors in June 1999 EXCEPT:
_______ 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.
All of the following are levels of ethics, each of which has its own sets of responsibilities EXCEPT:
Which institution plays a major role in auditing government accounts and operations and in promoting sound financial management and accountability in their governments?
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:
DumpsMate's team of experts is always available to respond your queries on exam preparation. Get professional answers on any topic of the certification syllabus. Our experts will thoroughly satisfy you.
TESTED 04 Dec 2024
