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Newly Released IIA IIA-CGAP Exam PDF

Page: 7 / 12
Total 327 questions

Certified Government Auditing Professional Questions and Answers

Question 25

All of the Following are the major categories of performance measures EXCEPT:

Options:

A.

Input measures

B.

Process measures

C.

Output measures

D.

control measures

Question 26

_________assess the overall effect of the program and are typically conducted on a periodic or as needed basis, in contrast to performance measurement, which is performed on an ongoing basis.

Options:

A.

performance evaluation

B.

Program evaluations

C.

evaluate performance

D.

evaluate employees

Question 27

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?

Options:

A.

Supreme Audit Institution (SAI), International Organization of Supreme Audit Institutions (INTOSAI)

B.

International Organization of Supreme Audit Institutions (INTOSAI), International Standards for the Professional Practice of Internal Auditing (ISPPIA)

C.

International Organization of Supreme Audit Institutions (INTOSAI), Supreme Audit Institution (SAI)

D.

International Standards for the Professional Practice of Internal Auditing (ISPPIA), Supreme Audit Institution (SAI)

Question 28

General Funds are The chief operating fund for a government is called the general fund.where as Special Revenue Funds are The funds that are used when the revenue sources are earmarked for a specific purpose (special tax or grant requirement);

Options:

A.

Special Revenue Funds, General Funds

B.

program budgeting, Zero-based budgeting

C.

General Funds, Special Revenue Funds

D.

integrated budget, Capital budgeting

Page: 7 / 12
Total 327 questions