Most Recent IIA-CGAP Exam Dumps

Prepare for the IIA Certified Government Auditing Professional exam with our extensive collection of questions and answers. These practice Q&A are updated according to the latest syllabus, providing you with the tools needed to review and test your knowledge.

QA4Exam focus on the latest syllabus and exam objectives, our practice Q&A are designed to help you identify key topics and solidify your understanding. By focusing on the core curriculum, These Questions & Answers helps you cover all the essential topics, ensuring you're well-prepared for every section of the exam. Each question comes with a detailed explanation, offering valuable insights and helping you to learn from your mistakes. Whether you're looking to assess your progress or dive deeper into complex topics, our updated Q&A will provide the support you need to confidently approach the IIA-CGAP exam and achieve success.

The questions for IIA-CGAP were last updated on Mar 30, 2025.

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Question No. 1

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:

AAbuse 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.

BNoncompliance includes illegal acts, as well as violations of provisions of contract or grant agreements.

CFraud is a type of illegal act that involves obtaining something of value through willful misrepresentation.

DAll of the above.

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Correct Answer: D

Question No. 2

Which services involve the internal auditor's objective assessment of evidence to provide an independent opinion or conclusions regarding a process, system, or other subject matter?

AAccounting services

BAuditing services

CAssurance services

DInsurance services

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Correct Answer: C

Question No. 3

There are two major categories of questions interviewers can ask. _______ require the subject to give a detailed reply. ________ usually call for Yes/No replies or suggest a possible answer.

AOpen-ended questions, interrogative questions

BOpen-ended questions, Closed-ended questions

Cinterrogative questions, Closed-ended questions

DClosed-ended questions, Open-ended questions

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Correct Answer: B

Question No. 4

The budget authority is generally a ''ceiling'' provided by law for obligations and expenditures. Some common forms of budget authority include all of the following EXCEPT:

AAppropriation --- this is the most common form of budget authority, which permits agencies to incur obligations and expend funds.

Blegal restrictions on an organization

CPublic debt authority --- Funds derived from the sale public debt securities of the federal government.

DContract authority --- statutory authority under which obligations may be entered into prior to receiving an appropriation.

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Correct Answer: B

Question No. 5

Authorization --- A statute or legislation that establishes or continues a national program or agency. Where as Advance appropriation --- Budget authority provided in an appropriation act that is first available in a fiscal year beyond the fiscal year for which the appropriation is enacted.

AAdvance appropriation, Authorization

BAuthorization, Advance appropriation

CBudget authority, Appropriation act

DAppropriation act, Budget authority

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Correct Answer: B

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