QUESTION: 26

The Professional Practices Framework consists of three categories of guidance which included all of the following EXCEPT:

Mandatory Guidance
Development and practice aids
Practice Advisories
Security Advisories

Answer(s): D

Show Answer Next Question

_________ is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of ________, _________, and governance processes.

Internal auditing, risk management, control
Internal auditing, risk management, planning
Internal auditing, content management, control
External auditing, risk management, control

Answer(s): A

Show Answer Next Question

QUESTION: 28

Which services involve the internal auditor's objective assessment of evidence to provide an independent opinion or conclusions regarding a process, system, or other subject matter?

Accounting services
Auditing services
Assurance services
Insurance services

Answer(s): C

Show Answer Next Question

QUESTION: 29

All of the following are the components of The Professional Practices Framework which was approved by The IIA's Board of Directors in June 1999 EXCEPT:

Definition of Internal Auditing and Standards
Mandatory Guidance
Code of Ethics (See Section I.D) and Practice Advisories
Development and Practice Aids

Answer(s): B

Show Answer Next Question

QUESTION: 30

Which services are advisory in nature, and are generally performed at the specific request of an engagement client and also the nature and scope of which services are subject to agreement with the engagement client?

Auditing services
Consulting services
Assurance services
Accounting services

Answer(s): B

Show Answer Next Question

Free IIA IIA-CGAP Exam Questions (page: 7)

QUESTION: 26

QUESTION: 27

QUESTION: 28

QUESTION: 29

QUESTION: 30

IIA-CGAP Exam Discussions & Posts