Free IIA IIA-CGAP-US Exam Questions

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

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Total 340 Questions | Updated On: Feb 20, 2025

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Question 1

The budget authority is generally a “ceiling” provided by law for obligations and expenditures. Some common forms of budget authority include all of the following EXCEPT:

A : propriation — this is the most common form of budget authority, which permits agencies to incur obligations and expend funds.

B : gal restrictions on an organization

C : blic debt authority — funds derived from the sale public debt securities of the federal government.

D : ntract authority — statutory authority under which obligations may be entered into prior to receiving an appropriation

Answer: B

Question 2

All of The following are the areas that should be considered when identifying specific performance to measure EXCEPT:

A : termine if recommendations for improvement or change are warranted.

B : entify stakeholder needs.

C : ess performance through bench marking or best practice reviews

D : not Identify processes within the program.

Answer: D

Question 3

Properly conducted samples can be used to make inferences or generalizations about the entire population. The following four principles should guide sampling design:

A : ampling technique should be used in which the probability for selecting any unit in the population can be calculated.

B : ample should be drawn that is of appropriate size relative to the size of the population to which generalization is desired. And always test samples to ensure that they are truly representative of the population to which the evaluators hope to generalize on variables of critical interest.

C : l of the above

D : ne of the above

Answer: C

Question 4

Application controls are designed to prevent, detect, and correct errors and irregularities as transactions flow through the application. Application controls are classified into all of the following categories EXCEPT:

A : tput controls

B : Input controls

C : Internal controls

D : ocessing controls

Answer: C

Question 5

A survey is a process for gathering information, without detailed verification, on the activity being examined. A survey may involve use of all of the following procedures EXCEPT:

A : Interviews with individuals affected by the activity, e.g., users of the activity are output.

B : view of management reports and studies

C : cument key control activities and Discussions with the customer.

D : udy organizational structures.

Answer: D

Page: 1 / 68

Total 340 Questions | Updated On: Feb 20, 2025

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