Free IIA IIA-CGAP Exam Actual Questions

The questions for IIA-CGAP were last updated On Apr 22, 2024

Question No. 1

_________Help define the role and responsibilities of auditors to internal and external entities. Where as _______establish the basic principles and guidance to assist auditors in the performance of their duties?

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Correct Answer: C

Question No. 2

Audit standards were developed and are followed for all of the following reasons EXCEPT:

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Correct Answer: D

Question No. 3

All of the following groups benefit from the existence of audit standards in a variety of ways EXCEPT:

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Correct Answer: B

Question No. 4

Governmental auditing is distinctive and encompasses different requirements from auditing commercial or not-for-profit enterprises. The standards that apply specifically to government audits are all of the following EXCEPT:

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Correct Answer: A

Question No. 5

The ____________ promulgates standards for government organizations. INTOSAI standards are a model for government audit standards, established and endorsed by the INTOSAI organization, but which must be adopted and/or modified by the _________ of any specific country in order to be used?

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Correct Answer: C