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IIA-CGAP – Certified Government Auditing Professional

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Showing 10–12 of 15 questions

Question 10

An integrated budget provides the mechanism to review spending activities and make judgments on the appropriateness of those expenditures. Where as Capital budgeting is often based on the issuance of capital debt.

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    Zero-based budgeting, program budgeting
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    Program budgeting, zero-based budgeting
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    Zero-based Budget, integrated Budget
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    Integrated budget, capital budgeting
Question 11

Section _________ will detail some specific audit planning steps that are often utilized to ensure that the appropriate legal and audit standards are applied in ___________:

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    Audit proposals, Audit engagements
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    Audit engagements, II.C.2 (Planning)
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    II.C.2 (Planning), Audit engagements
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    Audit engagements, Audit proposals
Question 12

Change is a basic fact of life in all organizations. Managers must be able to respond to change in a quick and effective manner. All of the following are categories of change that government managers should consider EXCEPT:

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    Changes in the physical environment (e.g., increased population) can create an increased demand for services.
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    Changes in the political environment (e.g., new administrations, new legislation) can result in a need to change or increase areas of emphasis.
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    Changes in technology can result in a need to change policies, procedures, staffing levels, or goals.
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    No changes in the moral environment (e.g., increased emphasis of ethics in government) can result in the need for tighter controls and performance measures.