Free IIA IIA-CGAP-INTL Exam Questions

Become IIA Certified with updated IIA-CGAP-INTL exam questions and correct answers

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Total 340 Questions | Updated On: Nov 11, 2024

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Question 1

All of The following are considered abuses of public debt EXCEPT:

A : Borrowing to finance operating expenditures.

B : rrowing beyond ability to repay

C : t borrowing where corruption is widespread.

D : rrowing to finance no-return projects or speculative facilities

Answer: C

Question 2

Personnel systems and central personnel offices typically provide all of the following services EXCEPT:

A : lection

B : anning

C : cruiting

D : aining

Answer: B

Question 3

Integrity violations can have an effect on an organization’s performance and reports of performance, as well as on the financial statements. Specific categories of integrity violations include all of the following given below please choose the correct option:

A : use is distinct from illegal acts and noncompliance. Abuse occurs when conduct falls short of societal expectations for prudent behavior. Because determining abuse is subjective, auditors are not expected to provide reasonable assurance of detecting it.

B : ncompliance includes illegal acts, as well as violations of provisions of contract or grant agreements.

C : aud is a type of illegal act that involves obtaining something of value through willful misrepresentation

D : l of the above.

Answer: D

Question 4

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:

A : ope of an audits, ISAs

B : rpose of an audit, PSPs

C : inciple of an audit, ISAs

D : Purpose of an audit, ISAs

Answer: A

Question 5

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

A : an for personnel needs and review hiring results periodically to determine whether personnel needs are being achieved

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

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

D : velop procedures to identify sources of potential hires, methods of contacting and attracting potential hires, and methods of evaluating and selecting potential hires

Answer: B

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Total 340 Questions | Updated On: Nov 11, 2024

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