IIA-CGAP Exam Questions and Answers

QUESTION: 33

Assurance 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. All of the following are the parties generally involved in assurance services EXCEPT:

The team leader
The person or group making the assessment -- the internal auditor
The person or group directly involved with the process, system, or other subject matter -- the process owner.
The person or group using the assessment -- the user.

Answer(s): A

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QUESTION: 34

Consulting services are advisory in nature, and are generally performed at the specific request of an engagement client. The nature and scope of the consulting engagement are subject to agreement with the engagement client. All of the following are the parties generally involved in consulting services EXCEPT:

The person or group using the assessment -- the user.
the person or group offering the advice -- the internal auditor
The person or group directly involved with the process, system, or other subject matter -- the process owner.
the person or group seeking and receiving the advice -- the engagement client

Answer(s): B,D

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QUESTION: 35

The development and issuance of the Standards is an ongoing process.
Which board engages in extensive consultation and discussion prior to the issuance of the Standards?

Advisory board
Quasi-Judicial Boards
The Internal Auditing Standards Board
The external auditing boards

Answer(s): C

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QUESTION: 36

Although some Practice Advisories may be applicable to all internal auditors, others may be developed to meet the needs of a _______, a __________, or _________, including guidance on topics such as environmental issues, control self assessment, information technology, government auditing, and guidance issued by other standard setting bodies and adopted by ______________.

Specific audit specialty, Specific geographic area, Specific industry, committees of The IIA
Specific industry, Specific geographic area, committees of The IIA, Specific audit specialty
Specific industry, Specific audit specialty, committees of The IIA, Specific geographic area,
Specific industry, Specific audit specialty, Specific geographic area, committees of The IIA.

Answer(s): D

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QUESTION: 37

Which of the following Advisories are submitted to a formal review process by The IIA's Professional Issues Committee or other group designated by the Guidance Planning Committee?

Hurricane Advisories
Products & services security Advisories
Practice Advisories
Security Advisories

Answer(s): C

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QUESTION: 38

As a part of the development of the Professional Practices Framework, significant portions of the information contained in the __________ Guidelines have been converted to Practice Advisories. Omnibus Practice Advisories ___________ are based on information previously published in the ________ but have been updated to be consistent with the new Standards and the Professional Practices Framework:

"Yellow Book", 100-1 through 3600-1, "Red Book"
"Red Book", 1000-1 through 2600-1, "Red Book"
"Black Book", 2000-1 through 2600-1, "Red Book"
"Blue Book", 1000-1 through 600-1, "Red Book"

Answer(s): B

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QUESTION: 39

Which institution plays a major role in auditing government accounts and operations and in promoting sound financial management and accountability in their governments?

International Standards for the Professional Practice of Internal Auditing (ISPPIA).
Supreme Audit Institutions (SAIs)
International Organization of Supreme Audit Institutions (INTOSAI) Standards.
International Standards on Auditing (ISA).

Answer(s): B

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QUESTION: 40

All of the following are the standards common to auditors and SAIs EXCEPT:

The auditor and the SAI must not be independent.
The auditor and the SAI must possess the required competence.
The auditor and the SAI must be independent.
The auditor and the SAI must exercise due care and concern in complying with the INTOSAI auditing standards.

Answer(s): C

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IIA IIA-CGAP Exam (page: 5) IIA Certified Government Auditing Professional Updated on: 15-Feb-2026

QUESTION: 33

QUESTION: 34

QUESTION: 35

QUESTION: 36

QUESTION: 37

QUESTION: 38

QUESTION: 39

QUESTION: 40

IIA IIA-CGAP Exam (page: 5)
IIA Certified Government Auditing Professional
Updated on: 15-Feb-2026