Free IIA IIA-CGAP Exam Practice Questions & Explanations

Last updated on: Sep 28, 2026
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Question 1

_________ is a method of measuring the statistical relationship that exists between two or more variables. Auditors might use regression to estimate the effects of a particular program on its target population. Where _________ measures performance. Data envelopment analysis (DEA) expands the single-input/single-output model of efficiency measurement to the real-world environment of multiple-input/multiple-output organizations.

Answer Options
Correct Answer: A
Question 2

________make decisions themselves and issue orders to subordinates without seeking their input and without regard to their feelings where as __________ use a more democratic approach to leadership. Practitioners of participative management seek out and incorporate input from subordinates when making decisions.

Answer Options
Correct Answer: B
Question 3

The goal of the comprehensive approach is to identify potential significant control weaknesses for further review. All of the following are the general steps in the process EXCEPT:

Answer Options
Correct Answer: C
Question 4

All of the following is a list of principles for formulating well-stated audit objectives EXCEPT:

Answer Options
Correct Answer: C
Question 5

Although not a generally accepted practice by most audit organizations, some may not comply with audit standards and call the final product reviews or studies. The entire following are some specific examples where standards may not be used EXCEPT:

Answer Options
Correct Answer: B