QUESTION: 1

_________Help define the role and responsibilities of auditors to internal and external entities.
Where as _______establish the basic principles and guidance to assist auditors in the performance of their duties?

Technical standards, Standards
Standards, Defense standards
Audit standards, Standards
Standards, Open standards

Answer(s): C

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QUESTION: 2

Audit standards were developed and are followed for all of the following reasons EXCEPT:

To provide uniform guidance to auditors and to establish a basis for conducting internal and external reviews of quality audits.
To build credibility and confidence in the auditing profession.
To inform customers (the public, public officials, management, stockholders, etc.) about the role of auditing.
Audit staff qualifications and Quality control

Answer(s): D

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QUESTION: 3

All of the following groups benefit from the existence of audit standards in a variety of ways EXCEPT:

Elected officials and the public receive increased assurance that public funds are being effectively used and monitored
Government organization
Management receives increased assurance that fraud or other organizational deficiencies will be detected and corrected.
External parties and reviewers are provided with usable measurement guidelines.

Answer(s): B

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QUESTION: 4

Governmental auditing is distinctive and encompasses different requirements from auditing commercial or not-for-profit enterprises. The standards that apply specifically to government audits are all of the following EXCEPT:

International Auditing and Assurance Standards Board (IAASB).
International Standards for the Professional Practice of Internal Auditing (ISPPIA).
International Standards on Auditing (ISA).
International Organization of Supreme Audit Institutions (INTOSAI) Standards.

Answer(s): A

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QUESTION: 5

The ____________ promulgates standards for government organizations. INTOSAI standards are a model for government audit standards, established and endorsed by the INTOSAI organization, but which must be adopted and/or modified by the _________ of any specific country in order to be used?

Supreme Audit Institution (SAI), International Organization of Supreme Audit Institutions (INTOSAI)
International Organization of Supreme Audit Institutions (INTOSAI), International Standards for the Professional Practice of Internal Auditing (ISPPIA)
International Organization of Supreme Audit Institutions (INTOSAI), Supreme Audit Institution (SAI)
International Standards for the Professional Practice of Internal Auditing (ISPPIA), Supreme Audit Institution (SAI)

Answer(s): C

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Free IIA IIA-CGAP Exam Questions (page: 2)

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