Question 1

All of the following are the reporting standards in government auditing EXCEPT:

Options :

A : The work of the audit staff at each level and audit phase should be properly supervised during the audit; and documented work should be reviewed by a senior member of the audit staff.

B : It is for the SAI to which they belong to decide finally on the action to be taken

C : None

D : The auditor should plan the audit in a manner which ensures that an audit of high quality is carried out in an economic, efficient, and effective way and in a timely manner.

Answer: C

Question 2

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

Options :

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

B : Identify stakeholder needs.

C : Assess performance through bench marking or best practice reviews

D : Do not Identify processes within the program.

Answer: D

Question 3

All of The following are questions auditors may ask when testing controls of safeguards over assets and records please choose the correct option:

Options :

A : Does management provide a favorable control environment in the organization?

B : Is confidential or sensitive information kept separate from other records?

C : None of the above

D : All of the above

Answer: B

Question 4

The term _______refers to methods designed to describe or summarize the characteristics of a data set. The term _______refers to methods designed to allow inferences or estimates to be made about the characteristics of a data set.

Options :

A : Inferential statistics, descriptive statistics

B : Standard deviation, mean

C : Descriptive statistics, inferential statistics

D : Median, arithmetic mean

Answer: C

Question 5

If specific integrity violations are suspected or detected, auditors may find it necessary to seek guidance from legal counsel, investigative staff, or law enforcement officials to get all of the following information EXCEPT:

Options :

A : Identify applicable laws and regulations

B : Design specific tests of compliance with applicable laws and regulations

C : Changing the results of the audit or investigation.

D : Assist with areas of the audit or investigation requiring special expertise.

Answer: C

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