QUESTION: 31

The Standards consist of Attribute Standards, Performance Standards, and Implementation Standards. The __________ address the characteristics of organizations and parties performing internal audit activities. The _________ describe the nature of internal audit activities and provide quality criteria against which the performance of these services can be evaluated.
While the Attribute and Performance Standards apply to all internal audit services, the ________ apply to specific types of engagements.

Implementation Standards, Attribute Standards, Performance Standards
Attribute Standards, Implementation Standards, Performance Standards
Attribute Standards, Performance Standards, Implementation Standards
Performance Standards, Implementation Standards, Attribute Standards

Answer(s): C

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QUESTION: 32

There is ________ of Attribute and Performance Standards; however, there are _______of Implementation Standards: a set for each of the major types of internal audit activity. The __________ have been established for assurance (A) and consulting (C) activities:

One set, multiple sets, Attribution Standards
One set, multiple sets, Implementation Standards
One set, multiple sets, Performance Standards
One set, multiple sets, Multiple Standards

Answer(s): B

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QUESTION: 33

Assurance 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. All of the following are the parties generally involved in assurance services EXCEPT:

The team leader
The person or group making the assessment -- the internal auditor
The person or group directly involved with the process, system, or other subject matter -- the process owner.
The person or group using the assessment -- the user.

Answer(s): A

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QUESTION: 34

Consulting services are advisory in nature, and are generally performed at the specific request of an engagement client. The nature and scope of the consulting engagement are subject to agreement with the engagement client. All of the following are the parties generally involved in consulting services EXCEPT:

The person or group using the assessment -- the user.
the person or group offering the advice -- the internal auditor
The person or group directly involved with the process, system, or other subject matter -- the process owner.
the person or group seeking and receiving the advice -- the engagement client

Answer(s): B,D

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QUESTION: 35

The development and issuance of the Standards is an ongoing process.
Which board engages in extensive consultation and discussion prior to the issuance of the Standards?

Advisory board
Quasi-Judicial Boards
The Internal Auditing Standards Board
The external auditing boards

Answer(s): C

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Free IIA IIA-CGAP Exam Questions (page: 8)

QUESTION: 31

QUESTION: 32

QUESTION: 33

QUESTION: 34

QUESTION: 35

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