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25 episodes 0 / 5


SECTRET EXAMS FOR FRESH GRADUATES

Education
 * Podcasts
 * Education
 * Sectret Exams For Fresh Graduates
 * Secrets Of IIA-CGAP-US Exam Questions and Answers


SECRETS OF IIA-CGAP-US EXAM QUESTIONS AND ANSWERS


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00:00:00 00:00


IIA-CGAP-US exam is an important exam for the career of an IT professional.
Practicing the IIA-CGAP-US exam is vital to getting high score on the test.
IIA-CGAP-US exam questions and answers are available on the internet from
reputable sources. These exam dumps are always available to help you prepare
well for the IIA-CGAP-US exam.


QUESTION: 1

The characteristics of will vary based on the of the audit unit and the nature
of its work. Where as the frequency of required quality assurance reviews varies
based on the of standards followed.
A. Internal quality control systems, length, type

B. External quality control systems, size, type

C. External quality control systems, quality, type

D. Internal quality control systems, size, type

Answer: D


QUESTION: 2

All of the following are the Specific aspects of proper audit supervision
EXCEPT:

A. Ensuring that staff auditors are qualified to perform their assignments and
verifying that audit working papers adequately support audit findings,
conclusions, and recommendations.

B. Providing clear and timely instructions to staff so audit objectives are
achieved.

C. Approving the audit program and ensuring that it is followed, unless approved
changes are made.

D. Implemented adequate audit policies and procedures.

Answer: D


QUESTION: 3

There are of audit planning. The first type, which is the focus of this section,
involves managements role in setting up  , authorizing appropriate resources,
and selecting the functional areas to be audited. The second type of audit
planning, which is discussed in Section II.C.2, involves the associated with
specific audits.

A. Three types, the audit function, controlling

B. Three types, the control function, planning

C. Two types, the audit function, planning

D. Two types, the planning function, planning

Answer: C


QUESTION: 4

The plans developed for the audit function should be updated as circumstances
dictate. All of the following are Specific types of plans included EXCEPT:

A. Goals for the audit unit and criteria to measure progress toward achieving
goals.

B. Followed applicable auditing standards

C. Staffing plans and financial budgets and activity reports.

D. Audit work schedules (e.g., activities to be audited, time frames for audit,
resource estimates).

Answer: B


QUESTION: 5

All of the following are the factors on which audit work schedules may be based
on EXCEPT:

A. Audit work schedules (activities to be audited, time frames for audit,
resource estimates).

B. The length of time since the area was last audited and the extend and type of
findings in the last audit.

C. Audits prioritized based on assessment of the degree of risk of potential
loss (such as potential loss of dollars, lives, or of public trust) associated
with the audit area.

D. The occurrence of major recent changes in operations, programs, systems, or
controls and the availability of audit staff resources.

Answer: A


QUESTION: 6

is the Risk in any activity, regardless of the existence or effectiveness of
controls. Where as is the extent of uncertainty remaining after the mitigating
effects of the control system are in place. The extent to which an organization
has implemented controls to minimize the actual occurrence of the risk
determines the vulnerability to the risk actually occurring

 
A. Potential risk, quality risk

B. Inherent risk, control risk

C. Control risk, quality risk

D. Internal risk, control risk

Answer: B


QUESTION: 7

The risk analysis process involves all of the following given below EXCEPT:

A. Identify auditable activities (programs, accounts, contracts, transactions)

B. Estimate the significance of a risk (magnitude of exposure in dollars or
other type of measure, type of threat, duration)

C. Do not Estimate the likelihood that a risk will occur and do not determine
how to manage the risks.

D. Estimate the likelihood that a risk will occur and prioritize risks.

Answer: C


QUESTION: 8

All of the following are guidelines for effective personnel management EXCEPT:

A. Plan for personnel needs and review hiring results periodically to determine
whether personnel needs are being achieved

B. Estimate the significance of a risk (magnitude of exposure in dollars or
other type of measure, type of threat, duration, etc.)

C. Provide continuing education and training for staff (external or in-house
training courses, professional conferences, or seminars).

D. Develop procedures to identify sources of potential hires, methods of
contacting and attracting potential hires, and methods of evaluating and
selecting potential hires

Answer: C


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