Online Access Free IIA-CGAP Practice Test

The term _________ refers to the audit procedures deemed necessary in the circumstances to achieve the objective of the audit. The procedures required to conduct an audit in accordance with _________ should be determined by the auditor having regard to the requirements of ISAs, relevant professional bodies, legislation, and regulations:

• A.Scope of an audit, ISAs
• B.Purpose of an audit, PSPs
• C.Principle of an audit, ISAs
• D.Purpose of an audit, ISAs

Criteria to use for selection of performance measures and data collection procedures include all of the following EXCEPT:

• A.Appropriateness and Validity.
• B.Controllability and Timeliness of Feedback.
• C.planning, controlling and organizing
• D.Uniqueness, Completeness and Comprehensibility.

________ is a contract for recurring services related to the maintenance of a public building (i.e. janitorial, custodial, security, window washing, housekeeping).where as _________ is a contract in which Government facilities are provided to a contractor or subcontractor by the government for use in connection with performing one or more related contracts for supplies or services.

• A.Facilities contract, Building service contract
• B.Professional and consultant services, Transportation term contracts
• C.Building service contract, Facilities contract
• D.Professional and consultant services, Transportation term contracts

Consulting services are advisory in nature, and are generally performed at the specific request of an engagement client. The nature and scope of the consulting engagement are subject to agreement with the engagement client. All of the following are the parties generally involved in consulting services EXCEPT:

• A.the person or group seeking and receiving the advice - the engagement client
• B.the person or group offering the advice - the internal auditor
• C.The person or group directly involved with the process, system, or other subject matter - the process owner.
• D.The person or group using the assessment - the user.

All of the following are The distinguishing features of a project EXCEPT:

• A.It is characterized by phases or milestones (e.g., needs analysis/feasibility assessment of options, project plan, project implementation, completion/post-project evaluation).
• B.Making organizational charts.
• C.It has a beginning and an end.
• D.It is defined by a specific objective.