Edition: 2.0
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Certified Government Auditing
Professional (CGAP)
Exam: CGAP
CGAP
1
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QUESTION: 1
Many ___________ are conducted in accordance with established Standards, INTOSAI, or
IFAC standards. The International Organization of Supreme Audit Institutions ________
promulgates standards for government organizations where as the International Federation of
Accountants ____________ provides additional guidance and standards:
A. Government audits, (IFAC), (INTOSAI)
B. Government audits, (INTOSAI), (IFAC)
C. (IFAC), (INTOSAI), Government audits
D. (IFAC), Government audits, (INTOSAI)
Answer: B
QUESTION: 2
Section _________ will detail some specific audit planning steps that are often utilized to
ensure that the appropriate legal and audit standards are applied in ___________:
A. Audit proposals, Audit engagements
B. Audit engagements, II.C.2 (Planning)
C. II.C.2 (Planning), Audit engagements
D. Audit engagements, Audit proposals
Answer: C
QUESTION: 3
Standards must be reviewed and applied appropriately during the conduct of an audit.
Following are some illustrations of situations that may arise during the course of an audit
EXCEPT:
A. Qualification
B. Independence
C. Communication
D. Coordination
Answer: D
CGAP
2
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QUESTION: 4
Although not a generally accepted practice by most audit organizations, some may not comply
with audit standards and call the final product reviews or studies. The entire following are
some specific examples where standards may not be used EXCEPT:
A. An “assignment” may have an extremely short deadline, making it virtually impossible to
comply with all appropriate audit standards.
B. The organization doesn’t follow the audit standards.
C. Assignments that are strictly tied to compliance with contract t