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IIA-CGAP Exam Sample Questions

Question: 1

_________Help define the role and responsibilities of auditors to internal and external entities. Where as _______establish the basic principles and guidance to assist auditors in the performance of their duties?

  1. Technical standards, Standards
  2. Standards, Defense standards
  3. Audit standards, Standards
  4. Standards, Open standards


Answer: C

Question: 2

Audit standards were developed and are followed for all of the following reasons EXCEPT:

  1. To provide uniform guidance to auditors and to establish a basis for conducting internal and external reviews of quality audits.
  2. To build credibility and confidence in the auditing profession.
  3. To inform customers (the public, public officials, management, stockholders, etc.) about the role of auditing.
  4. Audit staff qualifications and Quality control


Answer: D

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Question: 2

Audit standards were developed and are followed for all of the following reasons EXCEPT:

  1. To provide uniform guidance to auditors and to establish a basis for conducting internal and external reviews of quality audits.
  2. To build credibility and confidence in the auditing profession.
  3. To inform customers (the public, public officials, management, stockholders, etc.) about the role of auditing.
  4. Audit staff qualifications and Quality control


Answer: D

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Question: 3

All of the following groups benefit from the existence of audit standards in a variety of ways EXCEPT:

  1. Elected officials and the public receive increased assurance that public funds are being effectively used and monitored
  2. Government organization
  3. Management receives increased assurance that fraud or other organizational deficiencies will be detected and corrected.
  4. External parties and reviewers are provided with usable measurement guidelines.


Answer: B

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Question: 1

_________Help define the role and responsibilities of auditors to internal and external entities. Where as _______establish the basic principles and guidance to assist auditors in the performance of their duties?

  1. Technical standards, Standards
  2. Standards, Defense standards
  3. Audit standards, Standards
  4. Standards, Open standards


Answer: C

Question: 2

Audit standards were developed and are followed for all of the following reasons EXCEPT:

  1. To provide uniform guidance to auditors and to establish a basis for conducting internal and external reviews of quality audits.
  2. To build credibility and confidence in the auditing profession.
  3. To inform customers (the public, public officials, management, stockholders, etc.) about the role of auditing.
  4. Audit staff qualifications and Quality control


Answer: D