Free IIA IIA-CGAP Exam Questions (page: 6)

The __________ expand upon the Attribute and Performance Standards, providing guidance applicable in specific types of engagements. These standards ultimately may deal with industryspecific, regional, or specialty types of audit services:

  1. Control Standards
  2. Communication Standards
  3. Implementation Standards
  4. Quality Standards

Answer(s): C



Many are __________ applicable to all internal auditors, while others may be developed to meet the needs of internal auditors in a specific industry, audit specialty, or geographic area.

  1. Hurricane Advisories
  2. Products & services security Advisories
  3. Practice Advisories
  4. Security Advisories

Answer(s): C



All Practice Advisories are submitted to a formal review process by the __________ or other group designated by the Guidance Planning Committee.

  1. PPF's Professional Issues Committee
  2. IIA's Professional Issues Committee
  3. INTOSAI's Professional Committee
  4. IFAC's Professional Committee

Answer(s): B



The third category of guidance ___________ includes a variety of materials that are developed and/or endorsed by The IIA, This category includes research studies, books, seminars, conferences, and other products and services related to the professional practice of internal auditing that do not meet the criteria for inclusion in mandatory guidance or Practice Advisories:

  1. Products & services security Advisories
  2. Practice Advisories
  3. Security Advisories
  4. Development and Practice Aids

Answer(s): D



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?

  1. Mandatory Guidance
  2. Development and practice aids
  3. Practice Advisories
  4. Mandatory Guidance, Practice Advisories

Answer(s): B



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