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Total 327 questions

Certified Government Auditing Professional Questions and Answers

Question 33

_____________involves interviews, observations, and inspections appropriate to the audit objectives. Auditors often design tests of specific management controls based on information gained in previous audits:

Options:

A.

Market control management

B.

Bureaucratic control management

C.

Clan control

D.

Testing management controls

Question 34

All of the Following are the additional terms that, although not mutually exclusive, help define budget authority EXCEPT:

Options:

A.

temporary authority

B.

Definite appropriation authority

C.

Indefinite appropriation authority

D.

Current authority

Question 35

The major considerations in project management can be modified to fit specific projects, but generally include the following:

Options:

A.

Clarify understanding about the audit mandate

B.

Develop budgets and Assign staff to the project

C.

Develop and assign specific tasks

D.

All of the above.

Question 36

What type of reviews are designed to determine whether the audit unit’s internal quality control system is in place and operating effectively to provide reasonable assurance that established policies and procedures and applicable auditing standards are being followed or not?

Options:

A.

Formal reviews

B.

Quality assurance reviews

C.

Over-the-shoulder reviews

D.

E-mail pass-around reviews

Page: 9 / 12
Total 327 questions