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​Certified Government Auditing Professional® (CGAP®) Sample Exam Questions

Sample Exam Questions
  •   In a financial statement audit, Government Auditing Standards (Yellow Book) require that the scope of the review of compliance and internal control over financial reporting be specifically communicated to all of the following except the:
    1. Audit client.
    2. Audit committee.
    3. Requestor of audit services.
    4. Funding agency.

    View answer
    1. Incorrect. Specific communication with the audit client is one of the required communications.
    2. Incorrect. Specific communication with the audit committee is one of the required communications.
    3. Incorrect. Specific communication with the individuals contracting for or requesting the audit services is one of the required communications.
    4. Correct. Specific communication with the funding agency is not a Government Auditing Standards requirement.
  •   It is important that an internal audit department's statement of purpose, authority, and responsibility detail:
    1. The delineation of responsibilities between the internal and external auditors.
    2. The organizational status of the internal audit function.
    3. Whether the agency head will present audit findings to the oversight committee.
    4. Under what circumstances the internal audit director may have confidential access to the oversight committee.

    View answer
    1. Incorrect. Proper planning and coordination between internal and external auditors should provide efficient audit coverage of the entity, but this can change from year to year and is not addressed in a more nearly permanent document such as a charter.
    2. Correct. Independence is a key aspect of the internal audit charter.
    3. Incorrect. The director of internal audit should share audit results directly with the audit committee.
    4. Incorrect. The internal audit director's access to the audit committee should not be restricted.
  •   An internal auditor plans an audit of a city's highway maintenance. The audit objective is to determine if fixed assets employed are properly reflected in the accounting records. Which of the following approaches is most effective?
    1. Inspecting fixed assets used in the road maintenance process and tracing to the asset subsidiary ledger.
    2. Scanning the asset subsidiary ledger for credit entries.
    3. Selecting items from the asset subsidiary ledger and recalculating depreciation.
    4. Examining documentation concerning the cost of fixed assets used in the road maintenance process.

    View answer
    1. Correct. This objective is likely to be effective because it requires sampling from the population of existing assets and tracing to the accounting records.
    2. Incorrect. The issue is completeness of financial records (that is, whether existing assets are recorded in the accounting records). The write-down or removal of recorded assets is not relevant.
    3. Incorrect. The issue is completeness, not valuation, so this approach would not be relevant.
    4. Incorrect. The issue is not valuation, but rather the appropriate inclusion of assets in the records.
  •   Which of the following analysis techniques would be most useful to determine if the time to process disability claims has increased?
    1. Run chart.
    2. Aging schedule.
    3. Histogram.
    4. Pareto analysis.

    View answer
    1. Correct. A run chart displays changes in a particular event over a given period of time.
    2. Incorrect. An aging schedule is used to show the distribution of time to complete a given task (for example, collection of receivables) relative to a desired time period. It would not be most useful in determining whether a change has occurred.
    3. Incorrect. A histogram is used to show the frequency distribution around an average. This would not particularly determine whether a change has occurred.
    4. Incorrect. Pareto analysis involves the ranking of data to focus on the few things (or people) that make the biggest impact on a situation. It cannot be applied to display changes of a particular event over time.
  •   An internal control that may be useful in the detection of integrity violations is:
    1. Segregation of incompatible duties.
    2. Periodic surprise cash counts.
    3. Regularly scheduled site visits.
    4. Properly designed forms.

    View answer
    1. Incorrect. Segregation of incompatible duties is a deterrent to wrongdoing, not a detective control.
    2. Correct. Periodic surprise cash counts can act as a deterrent and can actually detect integrity violations.
    3. Incorrect. Regularly scheduled site visits will not necessarily detect problems because the individual who is perpetrating a fraud can prepare for the visit.
    4. Incorrect. Properly designed forms can act as a deterrent, but they do not constitute a detective control.
  •   Which contract type should be used for acquiring a commodity?
    1. Firm-fixed-price.
    2. Cost-sharing.
    3. Cost-plus-incentive-fee.
    4. Cost-plus-award-fee.

    View answer
    1. Correct. Firm-fixed-price contracts are suitable for acquiring commercial items.
    2. Incorrect. Cost-sharing is a cost-reimbursable contract, which is prohibited for acquiring commercial items.
    3. Incorrect. Cost-plus-incentive-fee is a cost-reimbursable contract, which is prohibited for acquiring commercial items.
    4. Incorrect. Cost-plus-award-fee is a cost-reimbursable contract, which is prohibited for acquiring commercial items.

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