Last Attempt IIA-CGAP Questions

Procurement request or authorization — prepared by internal managers.

Proposal — submitted by interested, prospective contractors.

Contract document — executed only by authorized internal procurement personnel.

A & B only.

All of the above.

The controller, in determining the extent and scope of the audit, should study and evaluate the reliability of internal control.

Competent, relevant, and reasonable evidence should be obtained to support the auditor’s judgment and conclusions regarding the organization, program, activity, or function under audit.

The auditor should plan the audit in a manner which ensures that an audit of high quality is carried out in an economic, efficient, and effective way and in a timely manner.

The work of the audit staff at each level and audit phase should be properly supervised during the audit; and documented work should be reviewed by a senior member of the audit staff.

Reasonable assurance, auditor

Audit policy, controller

Reasonable assurance, trainer

Audit record, auditor

Management overview or a brief summary of the case and details of the people involved and recommended actions.

To provide a format for recording the essential details of the integrity violation.

All of the above.

To recommend improved management and security policies.