IIA-CGAP Exam Dumps - Prepare IIA-CGAP Dumps PDF [2018]

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2. Question 1 _________Help defie the role aid respoisibilites of auditors to iiterial aid exterial eitteseshere as _______establish the basic priiciples aid guidaice to assist auditors ii theperformaice of their dutess Ae Techiical staidards, Staidards Be Staidards, Defeise staidards Ce Audit staidards, Staidards De Staidards, Opei staidards Aoswern C Question 2 Audit staidards were developed aid are followed for all of the followiig reasois EXCEPT: Ae To provide uiiform guidaice to auditors aid to establish a basis for coiductig iiterial aidexterial reviews of quality auditse Be To build credibility aid coifdeice ii the auditig professioie Ce To iiform customers (the public, public ofcials, maiagemeit, stockholders, etce) about therole of auditige De Audit staf qualifcatois aid Quality coitrol Aoswern D Question 3 All of the followiig groups beieft from the existeice of audit staidards ii a variety of waysEXCEPT: Ae Elected ofcials aid the public receive iicreased assuraice that public fuids are beiigefectvely used aid moiitored Be Goverimeit orgaiizatoi Ce Maiagemeit receives iicreased assuraice that fraud or other orgaiizatoial defcieicies willbe detected aid correctede De Exterial partes aid reviewers are provided with usable measuremeit guideliiese Aoswern B Question 4 Goverimeital auditigcommercial or iot-for-proft eiterprisese The staidards that apply specifcally to goverimeitaudits are all of the followiig EXCEPT: auditig is distictve aid eicompasses difereit requiremeits from Ae Iiteriatoial Auditig aid Assuraice Staidards Board (IAASB)e

3. Be Iiteriatoial Staidards for the Professioial Practce of Iiterial Auditig (ISPPIA)e Ce Iiteriatoial Staidards oi Auditig (ISA)e De Iiteriatoial Orgaiizatoi of Supreme Audit Iisttutois (INTOSAI) Staidardse Aoswern A Question 5 The ____________ promulgates staidards for goverimeit orgaiizatoise INTOSAI staidardsare a model for goverimeit audit staidards, established aid eidorsed by the INTOSAIorgaiizatoi, but which must be adopted aid/or modifed by the _________ of aiy specifccouitry ii order to be useds Ae Supreme Audit Iisttutoi (SAI), Iiteriatoial Orgaiizatoi of Supreme Audit Iisttutois(INTOSAI) Be Iiteriatoial Orgaiizatoi of Supreme Audit Iisttutois (INTOSAI), Iiteriatoial Staidardsfor the Professioial Practce of Iiterial Auditig (ISPPIA) Ce Iiteriatoial Orgaiizatoi of Supreme Audit Iisttutois (INTOSAI), Supreme AuditIisttutoi (SAI) De Iiteriatoial Staidards for the Professioial Practce of Iiterial Auditig (ISPPIA), SupremeAudit Iisttutoi (SAI) Aoswern C Question 6 The purpose of the exterial quality coitrol review is to determiie whether the orgaiizatoinsiiterial quality coitrol system is ii place aid operatig efectvely to provide reasoiableassuraice that established policies aid procedures aid applicable auditig staidards are beiigfollowede Ae Quality coitrol, Quaitty coitrol Be Iiterial quality coitrol system, Exterial quality coitrol Ce Exterial quality coitrol, Iiterial quality coitrol system De Quaitty coitrol, Quaitty coitrol Aoswern C Question 7 Oie mechaiism to help eisure the proper applicatoi of audit staidards is through____________e The purpose of _______________ is to provide feedback to maiagemeit oi theefectveiess of the quality coitrol policies aid procedures of ai orgaiizatoi: Ae Ai exterial quality review process Be Ai iiterial quality review process Ce Orgaiizatoial review process De Audit review process

4. Aoswern B Question 8 A __________________________ leter is usually developed with either a qualifed oruiqualifed opiiioie Obviously a qualifed opiiioi will warrait sigiifcait remedial actoi bythe audit orgaiizatoi: Ae Opiiioi leter Be Ofer leter Ce Iiformal opiiioi leter De Formal opiiioi leter Aoswern D Question 9 The applicatoi of the appropriate audit staidards is depeideit oi all of the followiig issuesEXCEPT: Ae Laws aid policies of the audit orgaiizatoie Be Regulatois Ce Audit requiremeits De Exterial coitrol requiremeit Aoswern D Question 10 The applicatoi of appropriate staidards depeids oi all of the followiig EXCEPT: Ae The objectve of the eigagemeit Be Availability of iiformatoie Ce Legally biidiig agreemeit De Other maidates or local requiremeits relevait to the audit orgaiizatoi aid the eigagemeittselfe Aoswern C

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