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Certification CGAPCertification SampleExamQuestions

ertifiedGovernmentAuditingProfessional(CGAP)
C IMPORTANT!CCMSusersgohereto
prepareforSingleSignOn.
SampleExamQuestions

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Inafinancialstatementaudit,GovernmentAuditingStandards(YellowBook)require
thatthescopeofthereviewofcomplianceandinternalcontroloverfinancialreportingbe
specificallycommunicatedtoallofthefollowingexceptthe:

Itisimportantthataninternalauditdepartment'sstatementofpurpose,authority,
andresponsibilitydetail:

Aninternalauditorplansanauditofacity'shighwaymaintenance.Theauditobjective
CorrectAnswer:B
istodetermineiffixedassetsemployedareproperlyreflectedintheaccountingrecords.
Whichofthefollowingapproachesismosteffective? A.Incorrect.Segregationofincompatibledutiesisadeterrentto
wrongdoing,notadetectivecontrol.
Whichofthefollowinganalysistechniqueswouldbemostusefultodetermineifthe B.Correct.Periodicsurprisecashcountscanactasadeterrent
timetoprocessdisabilityclaimshasincreased? andcanactuallydetectintegrityviolations.
C.Incorrect.Regularlyscheduledsitevisitswillnotnecessarily
Aninternalcontrolthatmaybeusefulinthedetectionofintegrityviolationsis: detectproblemsbecausetheindividualwhoisperpetratinga
fraudcanprepareforthevisit.
A.Segregationofincompatibleduties. D.Incorrect.Properlydesignedformscanactasadeterrent,but
theydonotconstituteadetectivecontrol.
B.Periodicsurprisecashcounts.
C.Regularlyscheduledsitevisits.
D.Properlydesignedforms.

Viewanswer

Candidatesfromthefollowingcountries
Whichcontracttypeshouldbeusedforacquiringacommodity? mustrefertotheirlocalIIAInstituteweb
siteorcontacttheirlocalrepresentative
formoreinformationaboutlocal
A.Firmfixedprice. certificationprocesses:
B.Costsharing.
Australia Japan
C.Costplusincentivefee. Belgium Korea
Brazil Malaysia
D.Costplusawardfee. China Philippines
ChineseTaiwan Singapore
CzechRepublic Switzerland
Viewanswer France Thailand
Indonesia Turkey
Italy UK/Ireland

Theinformationcontainedonthiswebsite
pertainstoallothercountries.

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