IIA IIA-CGAP - Certified Government Auditing Professional Exam
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Total 327 questions
Question #6 (Topic: )
The purpose of the external quality control review is to determine whether the
organizations 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.
organizations 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.
A. Quality control, Quantity control
B. Internal quality control system, External quality control
C. External quality control, Internal quality control system
D. Quantity control, Quantity control
Answer: C
Question #7 (Topic: )
One mechanism to help ensure the proper application of audit standards is through
____________. The purpose of _______________ is to provide feedback to management
on the effectiveness of the quality control policies and procedures of an organization:
____________. The purpose of _______________ is to provide feedback to management
on the effectiveness of the quality control policies and procedures of an organization:
A. An external quality review process
B. An internal quality review process
C. Organizational review process
D. Audit review process
Answer: B
Question #8 (Topic: )
A __________________________ letter is usually developed with either a qualified or
unqualified opinion. Obviously a qualified opinion will warrant significant remedial action by
the audit organization:
unqualified opinion. Obviously a qualified opinion will warrant significant remedial action by
the audit organization:
A. Opinion letter
B. Offer letter
C. Informal opinion letter
D. Formal opinion letter
Answer: D
Question #9 (Topic: )
The application of the appropriate audit standards is dependent on all of the following
issues EXCEPT:
issues EXCEPT:
A. Laws and policies of the audit organization.
B. Regulations
C. Audit requirements
D. External control requirement
Answer: D
Question #10 (Topic: )
The application of appropriate standards depends on all of the following EXCEPT:
A. The objective of the engagement
B. Availability of information.
C. Legally binding agreement
D. Other mandates or local requirements relevant to the audit organization and the engagement itself.
Answer: C
