Exam Code: IIA-CGAP
Exam Name: Certified Government Auditing Professional
Updated: Apr 19, 2024
Q&As: 337
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The policies that promote and support revenue generation often have an impact on auxiliary areas such as the economy. The economic policy of a central government generally consists of three dimensions which are given below please choose the correct option:
A. Budgeting policy
B. Monetary policy
C. Fiscal policy
D. Policies with economic implications
An integrated budget provides the mechanism to review spending activities and make judgments on the appropriateness of those expenditures. Where as Capital budgeting is often based on the issuance of capital debt.
A. Zero-based budgeting, program budgeting
B. Program budgeting, zero-based budgeting
C. Zero-based Budget, integrated Budget
D. Integrated budget, capital budgeting
________ generally have provisions for removing sensitive information from audit files. The ________ provides that before an audit is issued to the public, auditors are responsible for removing any confidential information from the work papers.
A. Policy guidelines, Illinois State Auditing Act
B. Audit guidelines, Illinois State Auditing Act
C. Audit guidelines, public audit act 2001
D. Policy guidelines, public audit act 2001
Generally, sample size needs to be increased under the following circumstances EXCEPT:
A. As the population increases.
B. As the expected error rate increases.
C. When the population increases.
D. As variability within the population increases.
Grants are used by governments to operate programs and provide services. Following are some of the some of the disadvantages of using grants please choose the correct option:
A. Increased control over program design and types of services, since specific requirements can be included in grant agreements.
B. Increased control over expenditure categories, since only specific expenditures may be permitted in the grant agreement.
C. Ability to place limits on costs (such as overhead costs) that will be reimbursed.
D. None of the above.
E. All of the above.
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