IIA-CGAP 무료 덤프문제 온라인 액세스

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

• A.Audit proposals, Audit engagements
• B.Audit engagements, II.C.2 (Planning)
• C.II.2 (Planning), Audit engagements
• D.Audit engagements, Audit proposals

The objective of interrogatory interviews is to obtain formal evidence in a written format. The following are guidelines for effective interrogatory interviews:

• A.None of the above.
• B.Keep documents of vital significance in a transparent document cover so the suspect cannot mutilate them; never leave a suspect alone in a room with important documents.
• C.All of the above.
• D.Enlarge and pin to the walls any pieces of particularly incriminating evidence (e.g., forged documents, altered accounts).

General Funds are The chief operating fund for a government is called the general fund.where as Special Revenue Funds are The funds that are used when the revenue sources are earmarked for a specific purpose (special tax or grant requirement);

• A.program budgeting, Zero-based budgeting
• B.General Funds, Special Revenue Funds
• C.Special Revenue Funds, General Funds
• D.integrated budget, Capital budgeting

All of the following is a list of principles for formulating well-stated audit objectives EXCEPT:

• A.Phrase objectives either as precisely worded questions or as items to determine (e.g., "To determine whether...").
• B.Clearly identify the type of performance to be audited and separate objectives if more than one element of performance is to be reviewed.
• C.Review the audit objectives with management or others requesting the audit and Frame objectives that consider a realistic scope and methodology.
• D.There is no need to clearly identify the customer.

Integrity violations can have an effect on an organization's performance and reports of performance, as well as on the financial statements. Specific categories of integrity violations include all of the following given below please choose the correct option:

• A.Fraud is a type of illegal act that involves obtaining something of value through willful misrepresentation.
• B.Noncompliance includes illegal acts, as well as violations of provisions of contract or grant agreements.
• C.Abuse is distinct from illegal acts and noncompliance. Abuse occurs when conduct falls short of societal expectations for prudent behavior. Because determining abuse is subjective, auditors are not expected to provide reasonable assurance of detecting it.
• D.All of the above.