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Free IIA IIA-CGAP Exam Questions (page: 4)

Page 4 of 67
PDF with 337 Questions

Many _____________________ are conducted in accordance with established Standards, INTOSAI, or IFAC standards. The International Organization of Supreme Audit Institutions ______________________ promulgates standards for government organizations where as the International Federation of Accountants _________________ provides additional guidance and standards:

  1. Government audits, (IFAC), (INTOSAI)
  2. Government audits, (INTOSAI), (IFAC)
  3. (IFAC), (INTOSAI), Government audits
  4. (IFAC), Government audits, (INTOSAI)

Answer(s): B



Section _________ will detail some specific audit planning steps that are often utilized to ensure that the appropriate legal and audit standards are applied in ___________:

  1. Audit proposals, Audit engagements
  2. Audit engagements, II.C.2 (Planning)
  3. II.2 (Planning), Audit engagements
  4. Audit engagements, Audit proposals

Answer(s): C



Standards must be reviewed and applied appropriately during the conduct of an audit. Following are some illustrations of situations that may arise during the course of an audit EXCEPT:

  1. Qualification
  2. Independence
  3. Communication
  4. Coordination

Answer(s): D



Although not a generally accepted practice by most audit organizations, some may not comply with audit standards and call the final product reviews or studies. The entire following are some specific examples where standards may not be used EXCEPT:

  1. An "assignment" may have an extremely short deadline, making it virtually impossible to comply with all appropriate audit standards.
  2. The organization doesn't follow the audit standards.
  3. Assignments that are strictly tied to compliance with contract terms, regulations, or grant requirements.
  4. The requesting body (legislature, for example) may not want standards to be applied to the assignment.

Answer(s): B



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:

  1. Communication skills
  2. Application of concepts
  3. Consistent development
  4. Interpretation and methodologies

Answer(s): A



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