IIA-CGAP Exam Questions and Answers

QUESTION: 17

____________ is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Both C and D
Compliance audit
External auditing
Internal auditing

Answer(s): D

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QUESTION: 18

The purpose of __________ is to promote an ethical culture in the profession of internal auditing. A ___________ is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about risk management, control, and governance:

Code of ethics, The IIA's Code of Ethics
The IIA's Code of Ethics, Code of ethics
Code of ethics, PPF Code of Ethics
PPF Code of Ethics, Code of ethics

Answer(s): B

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QUESTION: 19

Within the new framework, the Guidance Task Force called for the development of three sets of standards please mark the correct

Attribute, Performance, and Implementation Standards.
Attribute, Quality, and Implementation Standards.
Attribute, Control, and Implementation Standards.
Attribute, Planning, and Implementation Standards.

Answer(s): A

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QUESTION: 20

The _________ address the attributes of organizations and individuals performing internal audit services. The ___________ describe the nature of internal audit services and provide quality criteria against which the performance of these services can be measured:

Performance Standards, Control standards
Control standards, Performance standards
Performance standards, Attribute standards
Attribute Standards, Performance Standards

Answer(s): D

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QUESTION: 21

The __________ expand upon the Attribute and Performance Standards, providing guidance applicable in specific types of engagements. These standards ultimately may deal with industryspecific, regional, or specialty types of audit services:

Control Standards
Communication Standards
Implementation Standards
Quality Standards

Answer(s): C

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QUESTION: 22

Many are __________ applicable to all internal auditors, while others may be developed to meet the needs of internal auditors in a specific industry, audit specialty, or geographic area.

Hurricane Advisories
Products & services security Advisories
Practice Advisories
Security Advisories

Answer(s): C

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QUESTION: 23

All Practice Advisories are submitted to a formal review process by the __________ or other group designated by the Guidance Planning Committee.

PPF's Professional Issues Committee
IIA's Professional Issues Committee
INTOSAI's Professional Committee
IFAC's Professional Committee

Answer(s): B

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QUESTION: 24

The third category of guidance ___________ includes a variety of materials that are developed and/or endorsed by The IIA, This category includes research studies, books, seminars, conferences, and other products and services related to the professional practice of internal auditing that do not meet the criteria for inclusion in mandatory guidance or Practice Advisories:

Products & services security Advisories
Practice Advisories
Security Advisories
Development and Practice Aids

Answer(s): D

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IIA IIA-CGAP Exam (page: 3) IIA Certified Government Auditing Professional Updated on: 12-Feb-2026

QUESTION: 17

QUESTION: 18

QUESTION: 19

QUESTION: 20

QUESTION: 21

QUESTION: 22

QUESTION: 23

QUESTION: 24

IIA IIA-CGAP Exam (page: 3)
IIA Certified Government Auditing Professional
Updated on: 12-Feb-2026