IIA-CGAP Exam Questions and Answers

QUESTION: 9

The application of the appropriate audit standards is dependent on all of the following issues EXCEPT:

Laws and policies of the audit organization.
Regulations
Audit requirements
External control requirement

Answer(s): D

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QUESTION: 10

The application of appropriate standards depends on all of the following EXCEPT:

The objective of the engagement
Availability of information.
Legally binding agreement
Other mandates or local requirements relevant to the audit organization and the engagement itself.

Answer(s): C

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Many _____________________ are conducted in accordance with established Standards, INTOSAI, or IFAC standards. The International Organization of Supreme Audit Institutions ______________________ promulgates standards for government organizations where as the International Federation of Accountants _________________ provides additional guidance and standards:

Government audits, (IFAC), (INTOSAI)
Government audits, (INTOSAI), (IFAC)
(IFAC), (INTOSAI), Government audits
(IFAC), Government audits, (INTOSAI)

Answer(s): B

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QUESTION: 12

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

Audit proposals, Audit engagements
Audit engagements, II.C.2 (Planning)
II.2 (Planning), Audit engagements
Audit engagements, Audit proposals

Answer(s): C

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QUESTION: 13

Standards must be reviewed and applied appropriately during the conduct of an audit. Following are some illustrations of situations that may arise during the course of an audit EXCEPT:

Qualification
Independence
Communication
Coordination

Answer(s): D

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QUESTION: 14

Although not a generally accepted practice by most audit organizations, some may not comply with audit standards and call the final product reviews or studies. The entire following are some specific examples where standards may not be used EXCEPT:

An "assignment" may have an extremely short deadline, making it virtually impossible to comply with all appropriate audit standards.
The organization doesn't follow the audit standards.
Assignments that are strictly tied to compliance with contract terms, regulations, or grant requirements.
The requesting body (legislature, for example) may not want standards to be applied to the assignment.

Answer(s): B

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QUESTION: 15

The IIA has developed the Professional Practices Framework (PPF). In general, a framework provides a structural blueprint of how a body of knowledge and guidance fits together. As a coherent system, it facilitates all of the following to a discipline or profession EXCEPT:

Communication skills
Application of concepts
Consistent development
Interpretation and methodologies

Answer(s): A

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QUESTION: 16

The purpose of the _________ is to organize the full range of internal audit guidance in a manner that is readily accessible on a timely basis. By encompassing current internal audit practice as well as allowing for future expansion, the _________ is intended to assist practitioners throughout the world in being responsive to the expanding market for high quality internal audit services.

IIA, PPF
PPF, IIA
PPF, PPF
IIA, IIA

Answer(s): C

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IIA IIA-CGAP Exam (page: 2)
IIA Certified Government Auditing Professional
Updated on: 12-Feb-2026

QUESTION: 9

QUESTION: 10

QUESTION: 11

QUESTION: 12

QUESTION: 13

QUESTION: 14

QUESTION: 15

QUESTION: 16

IIA IIA-CGAP Exam (page: 2) IIA Certified Government Auditing Professional Updated on: 12-Feb-2026

QUESTION: 9

QUESTION: 10

QUESTION: 11

QUESTION: 12

QUESTION: 13

QUESTION: 14

QUESTION: 15

QUESTION: 16

IIA IIA-CGAP Exam (page: 2)
IIA Certified Government Auditing Professional
Updated on: 12-Feb-2026