IIA-CGAP 練習問題 - Certified Government Auditing Professional


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NO.1 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. Independence
B. Qualification
C. Communication
D. Coordination
Answer: D

IIA-CGAP リンクグローバル               IIA-CGAP 費用   

NO.2 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 requesting body (legislature, for example) may not want standards to be applied to the
C. Assignments that are strictly tied to compliance with contract terms, regulations, or grant
D. The organization doesn't follow the audit standards.
Answer: D

IIA-CGAP 例題                IIA-CGAP 種類   

NO.3 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:
A. An external quality review process
B. Organizational review process
C. An internal quality review process
D. Audit review process
Answer: C

IIA-CGAP 赤本               IIA-CGAP 英語版   

NO.4 Audit standards were developed and are followed for all of the following reasons EXCEPT:
A. To build credibility and confidence in the auditing profession.
B. To provide uniform guidance to auditors and to establish a basis for conducting internal and
external reviews of quality audits.
C. Audit staff qualifications and Quality control
D. To inform customers (the public, public officials, management, stockholders, etc.) about the role
Answer: C

IIA-CGAP トレーニング           IIA-CGAP 英語版   

試験科目:「Certified Government Auditing Professional」
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