IIA-CGAP 무료 덤프문제 온라인 액세스

Techniques involved in conducting formative evaluations include all of the following EXCEPT:

• A.Program modeling and Equipment trials
• B.Direct observation by evaluators and Expert judgment
• C.controlling and planning
• D.Focus groups and Ethnographic analysis

All of the following are the reporting standards in government auditing EXCEPT:

• A.The work of the audit staff at each level and audit phase should be properly supervised during the audit; and documented work should be reviewed by a senior member of the audit staff.
• B.The auditor should plan the audit in a manner which ensures that an audit of high quality is carried out in an economic, efficient, and effective way and in a timely manner.
• C.At the end of each audit the auditor should prepare a written opinion or report, as appropriate, setting out the findings in an appropriate form; its content should be easy to understand and be independent, objective, fair, and constructive.
• D.It is for the SAI to which they belong to decide finally on the action to be taken in relation to fraudulent practices or serious irregularities discovered by the auditors.

There are some compensating benefits that the public sector can offer its workforce to offset the generally higher salaries available in the private sector.62 .These can include all of the following EXCEPT:

• A.All of the above.
• B.Incentives - Cash awards given to employees with significant cost effective suggestions.
• C.None of the above.
• D.Benefits - Generous amount of paid days off per year as holidays, plus accrued vacation and reasonable health insurance.
• E.Training and development - Generally at par with the private sector.

All of The following are the guidelines that apply to the construction of a frequency distribution EXCEPT:

• A.Assign each item in the array to only one class.
• B.Divide classes to ensure that the smallest and largest values in the array are shown.
• C.make graph
• D.Keep the size of each interval the same.

________are used to allocate and account for the costs associated with providing a centralized service, such as printing, data processing, or motor pools. Where as _______is the fund where government holds or manages financial resources in a fiduciary capacity.

• A.Debt Service Fund, Capital Projects Fund
• B.General Funds, Special Revenue Funds
• C.permanent fund, enterprise fund
• D.Internal service funds, Fiduciary Fund