CGAP CGAP 4

Question 1

A performance auditor finds that a government program spends the same amount as comparable programs but achieves far better outcomes. This best illustrates:

Accepted Answer

Effectiveness

Answer

Effectiveness measures the extent to which a program achieves its intended results, regardless of cost comparisons.

Question 2

Which characteristic of audit evidence refers to its pertinence to the audit objective?

Accepted Answer

Relevance

Answer

Relevance describes how well evidence relates to and supports the audit objectives and conclusions.

Question 3

When an auditee provides a written response to a draft audit report, the auditor's responsibility is to:

Accepted Answer

Include the response in the final report and evaluate whether it warrants changes to findings

Answer

GAGAS requires auditors to include auditee responses in final reports and assess whether responses warrant revisions to findings.

Question 4

Which type of sampling is most appropriate when the auditor wants every item in the population to have an equal chance of selection?

Accepted Answer

Simple random sampling

Answer

Simple random sampling gives every item in the population an equal probability of being selected, making results projectable to the population.

Question 5

Under GAGAS, a nonaudit service that would impair independence is one that:

Accepted Answer

Places the auditor in the role of management or creates a situation where the auditor audits their own work

Answer

Nonaudit services impair independence when they result in the auditor performing management functions or subsequently auditing their own work.

CGAP - Certified Government Auditing Professional Practice Test

CGAP - Certified Government Auditing Professional Practice Test

CGAP CGAP 4