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IIA-CGAP – Certified Government Auditing Professional

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Showing 7–9 of 15 questions

Question 7

Although a government can have as many funds as it wishes, all of the funds must be classified into one of the following fund types EXCEPT.

Select all that apply, then click Submit answer.

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    Proprietary Funds
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    Property funds
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    General funds
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    Governmental Funds
Question 8

The form and content of written policies and procedures should be appropriate to the size and structure of the auditing department and the complexity of its work. Formal administrative and technical audit manuals help employees to consistently comply with established performance standards.

Then who is responsible for developing and maintaining written policies and procedures to guide audit staff?

Select an option, then click Submit answer.

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    The head of the audit unit
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    A director or chief
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    The head of the department
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    Audit staff
Question 9

_______ involves the comparison of projected costs and projected dollar value of benefits associated with a project or decision. _________, in contrast to cost/benefit, compares the cost of a program or activity to a measurable unit of output or outcome (rather than to the estimated or actual dollar benefits).

Select an option, then click Submit answer.

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    Cost/benefit analysis, Cost-effectiveness analysis
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    Cost-effectiveness analysis, Cost/benefit analysis
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    Ratio analysis, Cost-effectiveness analysis
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    Regression analysis, Cost-effectiveness analysis