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ertifiedGovernmentAuditingProfessional(CGAP)
C IMPORTANT!CCMSusersgohereto
prepareforSingleSignOn.
SampleExamQuestions
SampleExamQuestions ExpandAll
Inafinancialstatementaudit,GovernmentAuditingStandards(YellowBook)require
thatthescopeofthereviewofcomplianceandinternalcontroloverfinancialreportingbe
specificallycommunicatedtoallofthefollowingexceptthe:
Itisimportantthataninternalauditdepartment'sstatementofpurpose,authority,
andresponsibilitydetail: CorrectAnswer:A
Aninternalauditorplansanauditofacity'shighwaymaintenance.Theauditobjective
A.Correct.Arunchartdisplayschangesinaparticularevent
istodetermineiffixedassetsemployedareproperlyreflectedintheaccountingrecords.
overagivenperiodoftime.
Whichofthefollowingapproachesismosteffective? B.Incorrect.Anagingscheduleisusedtoshowthedistribution
oftimetocompleteagiventask(forexample,collectionof
Whichofthefollowinganalysistechniqueswouldbemostusefultodetermineifthe receivables)relativetoadesiredtimeperiod.Itwouldnotbe
timetoprocessdisabilityclaimshasincreased? mostusefulindeterminingwhetherachangehasoccurred.
C.Incorrect.Ahistogramisusedtoshowthefrequency
A.Runchart. distributionaroundanaverage.Thiswouldnotparticularly
determinewhetherachangehasoccurred.
B.Agingschedule.
D.Incorrect.Paretoanalysisinvolvestherankingofdatatofocus
C.Histogram. onthefewthings(orpeople)thatmakethebiggestimpact
D.Paretoanalysis. onasituation.Itcannotbeappliedtodisplaychangesofa
particulareventovertime.
Viewanswer
Aninternalcontrolthatmaybeusefulinthedetectionofintegrityviolationsis:
Candidatesfromthefollowingcountries
A.Segregationofincompatibleduties. mustrefertotheirlocalIIAInstituteweb
siteorcontacttheirlocalrepresentative
B.Periodicsurprisecashcounts. formoreinformationaboutlocal
C.Regularlyscheduledsitevisits. certificationprocesses:
A.Firmfixedprice. Theinformationcontainedonthiswebsite
B.Costsharing. pertainstoallothercountries.
C.Costplusincentivefee.
D.Costplusawardfee.
Viewanswer
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2/6/2017 SampleExamQuestions
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