IIA-CGAP Exam Questions and Answers

QUESTION: 49

The auditor should comply with the Code of Ethics for Professional Accountants issued by the International Federation of Accountants. All of the following are the ethical principles governing the auditor's professional responsibilities EXCEPT:

Independence and integrity.
Professional competence and due care and confidentiality.
Professional behavior and Technical standards.
No confidentiality;

Answer(s): D

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QUESTION: 50

The term _________ refers to the audit procedures deemed necessary in the circumstances to achieve the objective of the audit. The procedures required to conduct an audit in accordance with _________ should be determined by the auditor having regard to the requirements of ISAs, relevant professional bodies, legislation, and regulations:

Scope of an audit, ISAs
Purpose of an audit, ISAs
Principle of an audit, ISAs
Purpose of an audit, PSPs

Answer(s): A

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QUESTION: 51

An __________ serves as the audit department's statement of purpose, authority, and responsibility. Audit charters should be ___________. These are usually brief documents written in general terms. Applicable governing statutes often dictate the specific elements to include in the charter for governmental entities:

Audit report, not in writing
Audit charter, in writing
Financial report, in writing
Financial report, not in writing

Answer(s): B

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QUESTION: 52

Following is the information that audit charters generally address please choose the correct

Definition of the audit unit's responsibilities, goals, and objectives B. The auditor's opinion enhances the credibility of the financial statements, the user cannot assume that the opinion is an assurance as to the future viability of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity. C. The phrases used to express the auditor's opinion are" give a true and fair view" or "present fairly, in all material respects," which are equivalent terms. D. The objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an identified financial reporting framework.

Answer(s): A

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QUESTION: 53

Who should approve the charter for government entities?

The governing body (e.g., legislature, city council, or board)
The head of the unit or agency
A director or chief
Government institutions

Answer(s): D

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QUESTION: 54

The form and content of written policies and procedures should be appropriate to the size and structure of the auditing department and the complexity of its work. Formal administrative and technical audit manuals help employees to consistently comply with established performance standards. Then who is responsible for developing and maintaining written policies and procedures to guide audit staff?

The head of the audit unit
The head of the department
A director or chief
Audit staff

Answer(s): A

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QUESTION: 55

All of The following items are often contained in written auditing policies and procedures in the management of an audit function EXCEPT:

Definition of the audit unit's responsibilities, goals, and objectives and Legislative or other source of audit authority
The reporting relationship between the audit unit and management and/or the governing Body and The process for hiring and dismissing auditors
Access to information and people and the scope of work to be undertaken
There must not be written rules.

Answer(s): D

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QUESTION: 56

What type of reviews are designed to determine whether the audit unit's internal quality control system is in place and operating effectively to provide reasonable assurance that established policies and procedures and applicable auditing standards are being followed or not?

Formal reviews
Quality assurance reviews
Over-the-shoulder reviews
E-mail pass-aro und reviews

Answer(s): B

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IIA IIA-CGAP Exam (page: 7) IIA Certified Government Auditing Professional Updated on: 15-Feb-2026

QUESTION: 49

QUESTION: 50

QUESTION: 51

QUESTION: 52

QUESTION: 53

QUESTION: 54

QUESTION: 55

QUESTION: 56

IIA IIA-CGAP Exam (page: 7)
IIA Certified Government Auditing Professional
Updated on: 15-Feb-2026