최신IIA Certified Government Auditing Professional - IIA-CGAP무료샘플문제
문제1
Auditors should monitor the results from previous audit findings and recommendations to ensure that the customer has taken corrective action or consciously accepted the risk of not implementing corrective measures. The level of appropriate follow-up on prior findings is determined by the following:
Auditors should monitor the results from previous audit findings and recommendations to ensure that the customer has taken corrective action or consciously accepted the risk of not implementing corrective measures. The level of appropriate follow-up on prior findings is determined by the following:
정답: B
문제2
_________ are a contracting method employing competitive undisclosed bids, public bid opening, and awards contracts when:
_________ are a contracting method employing competitive undisclosed bids, public bid opening, and awards contracts when:
정답: B
문제3
Internal auditors are expected to apply and uphold all of the following principles please choose the correct option:
Internal auditors are expected to apply and uphold all of the following principles please choose the correct option:
정답: D
문제4
Data collection techniques for summative evaluations include all of the following EXCEPT:
Data collection techniques for summative evaluations include all of the following EXCEPT:
정답: C
문제5
The COSO report suggests that organizations should plan to the extent possible for change. All of the following are Specific elements related to planning for change EXCEPT:
The COSO report suggests that organizations should plan to the extent possible for change. All of the following are Specific elements related to planning for change EXCEPT:
정답: A
문제6
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:
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:
정답: A
문제7
Information used in reporting should be reviewed for accuracy and contain all of the following characteristics EXCEPT:
Information used in reporting should be reviewed for accuracy and contain all of the following characteristics EXCEPT:
정답: B
문제8
Who control the operation of the computer system and for the efficient use of computer resources which is responsible?
Who control the operation of the computer system and for the efficient use of computer resources which is responsible?
정답: A
문제9
Audit standards were developed and are followed for all of the following reasons EXCEPT:
Audit standards were developed and are followed for all of the following reasons EXCEPT:
정답: B
문제10
Which is the practice that an organization uses when the audit staff does not possess the needed skills, and management may temporally contract with a specialist to perform the needed function?
Which is the practice that an organization uses when the audit staff does not possess the needed skills, and management may temporally contract with a specialist to perform the needed function?
정답: B
문제11
Which of the following are the two broad classifications of management styles please mark the correct option:
Which of the following are the two broad classifications of management styles please mark the correct option:
정답: B,C
문제12
The________ is the total number of units being studied and ______ is a characteristic of the population. Where as A _________ is a characteristic of the sample.
The________ is the total number of units being studied and ______ is a characteristic of the population. Where as A _________ is a characteristic of the sample.
정답: C
문제13
All of the following groups benefit from the existence of audit standards in a variety of ways EXCEPT:
All of the following groups benefit from the existence of audit standards in a variety of ways EXCEPT:
정답: C
문제14
The purpose of __________ is to promote an ethical culture in the profession of internal auditing. A ___________ is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about risk management, control, and governance:
The purpose of __________ is to promote an ethical culture in the profession of internal auditing. A ___________ is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about risk management, control, and governance:
정답: B