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Free IIA IIA-CGAP Exam Questions

The purpose of _________ is to establish the criteria or overall framework for the purposeful, systematic, and balanced steps or actions that the auditor has to follow. And they are related to the general____________, which set out the basic requirements for undertaking the tasks covered by the field standards:

  1. Control standards, Field standards
  2. Auditing standards, Field standards
  3. Field standards, Control standards
  4. Field standards, Auditing standards

Answer(s): D



Following are the field standards that are applicable to all types of audits EXCEPT:

  1. The controller, in determining the extent and scope of the audit, should study and evaluate the reliability of internal control.
  2. Competent, relevant, and reasonable evidence should be obtained to support the auditor's judgment and conclusions regarding the organization, program, activity, or function under audit.
  3. The auditor should plan the audit in a manner which ensures that an audit of high quality is carried out in an economic, efficient, and effective way and in a timely manner.
  4. The work of the audit staff at each level and audit phase should be properly supervised during the audit; and documented work should be reviewed by a senior member of the audit staff.

Answer(s): A



All of the following are the reporting standards in government auditing EXCEPT:

  1. The auditor should plan the audit in a manner which ensures that an audit of high quality is carried out in an economic, efficient, and effective way and in a timely manner.
  2. It is for the SAI to which they belong to decide finally on the action to be taken in relation to fraudulent practices or serious irregularities discovered by the auditors.
  3. At the end of each audit the auditor should prepare a written opinion or report, as appropriate, setting out the findings in an appropriate form; its content should be easy to understand and be independent, objective, fair, and constructive.
  4. The work of the audit staff at each level and audit phase should be properly supervised during the audit; and documented work should be reviewed by a senior member of the audit staff.

Answer(s): A,C



With regard to __________, the auditor should prepare a written report, which may either be a part of the report on the ____________ or a separate report on the tests of compliance with applicable laws and regulations. The report should contain a statement of positive assurance on those items tested for compliance and negative assurance on those items not tested:

  1. Income statements, financial audits
  2. Financial statements, regularity audits
  3. Regularity audits, financial statements
  4. operational audits, financial statements

Answer(s): C



The _______________ mission is to serve the public interest, strengthen the global accountancy profession, and contribute to the development of strong international economies by establishing and promoting adherence to high-quality professional standards, furthering the international convergence of such standards, and speaking out on public interest issues where the profession's expertise is most relevant:

  1. International Standards for the Professional Practice of Internal Auditing (ISPPIA).
  2. The International Federation of Accountants (IFAC)
  3. International Organization of Supreme Audit Institutions (INTOSAI) Standards.
  4. International Standards on Auditing (ISA).

Answer(s): B



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