Generally, sample size needs to be increased under the following circumstances EXCEPT:

As the expected error rate increases.

As variability within the population increases.

Debt Service Fund is Money set aside to meet current and future debt service requirements are placed in debt service funds. Where as Capital Projects Fund can be defined as the funds that Governments often prefer to account for significant capital expenditures separately from their regular operations.

Debt Service Fund, Capital Projects Fund

Special Revenue Funds, General Funds

program budgeting, Zero-based budgeting

General Funds, Special Revenue Funds

__________focus on the results of the program in order to determine the program's effect. The net effect of a program can be analyzed by studying its outputs and outcomes in relation to the program's objectives.

performance program evaluations

A survey is a process for gathering information, without detailed verification, on the activity being examined. A survey may involve use of all of the following procedures EXCEPT:

Study organizational structures.

Interviews with individuals affected by the activity, e.g., users of the activity are output.

Review of management reports and studies.

Document key control activities and Discussions with the customer.

Which institution plays a major role in auditing government accounts and operations and in promoting sound financial management and accountability in their governments?

Supreme Audit Institutions (SAIs)

International Standards for the Professional Practice of Internal Auditing (ISPPIA).

International Organization of Supreme Audit Institutions (INTOSAI) Standards.

International Standards on Auditing (ISA).

Free IIA IIA-CGAP Exam Practice Questions & Explanations

Last updated on: Nov 9, 2026
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