IIA-CGAP Exam Questions and Answers

QUESTION: 25

Which category of Professional Practices Framework can help to implement the guidance offered in the Code of Ethics, Standards, and Practice Advisories and also provide internal audit practitioners with the views of various experts on techniques and processes related to the professional practice of internal auditing?

Mandatory Guidance
Development and practice aids
Practice Advisories
Mandatory Guidance, Practice Advisories

Answer(s): B

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QUESTION: 26

The Professional Practices Framework consists of three categories of guidance which included all of the following EXCEPT:

Mandatory Guidance
Development and practice aids
Practice Advisories
Security Advisories

Answer(s): D

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QUESTION: 27

_________ 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 ________, _________, and governance processes.

Internal auditing, risk management, control
Internal auditing, risk management, planning
Internal auditing, content management, control
External auditing, risk management, control

Answer(s): A

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QUESTION: 28

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?

Accounting services
Auditing services
Assurance services
Insurance services

Answer(s): C

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QUESTION: 29

All of the following are the components of The Professional Practices Framework which was approved by The IIA's Board of Directors in June 1999 EXCEPT:

Definition of Internal Auditing and Standards
Mandatory Guidance
Code of Ethics (See Section I.D) and Practice Advisories
Development and Practice Aids

Answer(s): B

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QUESTION: 30

Which services are advisory in nature, and are generally performed at the specific request of an engagement client and also the nature and scope of which services are subject to agreement with the engagement client?

Auditing services
Consulting services
Assurance services
Accounting services

Answer(s): B

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QUESTION: 31

The Standards consist of Attribute Standards, Performance Standards, and Implementation Standards. The __________ address the characteristics of organizations and parties performing internal audit activities. The _________ describe the nature of internal audit activities and provide quality criteria against which the performance of these services can be evaluated.
While the Attribute and Performance Standards apply to all internal audit services, the ________ apply to specific types of engagements.

Implementation Standards, Attribute Standards, Performance Standards
Attribute Standards, Implementation Standards, Performance Standards
Attribute Standards, Performance Standards, Implementation Standards
Performance Standards, Implementation Standards, Attribute Standards

Answer(s): C

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QUESTION: 32

There is ________ of Attribute and Performance Standards; however, there are _______of Implementation Standards: a set for each of the major types of internal audit activity. The __________ have been established for assurance (A) and consulting (C) activities:

One set, multiple sets, Attribution Standards
One set, multiple sets, Implementation Standards
One set, multiple sets, Performance Standards
One set, multiple sets, Multiple Standards

Answer(s): B

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IIA IIA-CGAP Exam (page: 4) IIA Certified Government Auditing Professional Updated on: 15-Feb-2026

QUESTION: 25

QUESTION: 26

QUESTION: 27

QUESTION: 28

QUESTION: 29

QUESTION: 30

QUESTION: 31

QUESTION: 32

IIA IIA-CGAP Exam (page: 4)
IIA Certified Government Auditing Professional
Updated on: 15-Feb-2026