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Types of Auditing Flashcards

7 cards from real CGAP practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.

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  1. A government auditor is asked to evaluate whether a state agency's workforce development program is achieving its stated goal of reducing unemployment. Which audit type is most appropriate?

    Answer: Performance audit

    A performance audit evaluates whether programs are achieving their intended outcomes, such as reducing unemployment.

  2. Which of the following best distinguishes an attestation engagement from a performance audit?

    Answer: In attestation engagements, the auditor reports on a subject matter or assertion made by another party

    In attestation engagements, the auditor provides assurance on a subject matter or an assertion made by a responsible party, not the auditor's own findings.

  3. An audit team reviews a city's grant expenditures to ensure federal funds were spent in accordance with the grant agreement. This is an example of:

    Answer: Compliance audit

    Compliance audits determine whether entities are following applicable laws, regulations, and agreements such as grant requirements.

  4. Under the Yellow Book, which type of audit work includes examining financial statements to determine whether they are presented fairly in conformity with GAAP?

    Answer: Financial audits

    Financial audits under the Yellow Book include examination of financial statements for fair presentation in accordance with GAAP or other applicable frameworks.

  5. A county internal auditor conducts an engagement to assess whether the purchasing department is following competitive bidding procedures. Which audit classification best applies?

    Answer: Compliance audit

    Checking adherence to bidding procedures is a compliance audit, as it measures conformity with established rules.

  6. An auditor is evaluating whether a public transit agency is acquiring fuel at the lowest reasonable cost while maintaining service quality. This audit addresses which performance audit objective?

    Answer: Economy

    Economy audits assess whether resources are acquired at minimum cost while meeting quality requirements.

  7. Which statement is true about operational audits in government?

    Answer: They focus on the efficiency and effectiveness of government operations and programs

    Operational audits broadly examine how well government operations function, including efficiency, effectiveness, and management practices.

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  1. theiia.org — Eligibility, score validity, registration deadline, retake policy, registration, renewal · verified Oct 2026