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Exam Code: IIA-CGAP-US
Exam Questions: 340
Certified Government Auditing Professional - US Version
Updated: 18 Feb, 2026
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Practicing : 1 - 5 of 340 Questions
Question 1

Which of the following are the two broad classifications of management styles please mark the correct option: 

Options :
Answer: B

Question 2

An __________ serves as the audit departments statement of purpose, authority and responsibility. Audit charters should be ___________. These are usually brief documents written in general terms. Applicable governing statutes often dictate the specific elements to include in the charter for governmental entities

Options :
Answer: C

Question 3

All of the following factors influence the state of an organization’s control environment EXCEPT: 

Options :
Answer: C

Question 4

________is a concept relating to the accumulation of the audit evidence necessary for the auditor to conclude that there are no material misstatements in the financial statements taken as a whole. While the ________ is responsible for forming and expressing an opinion on the financial statements, the responsibility for preparing and presenting the financial statements is that of the management of the entity. 

Options :
Answer: A

Question 5

The form and content of written policies and procedures should be appropriate to the size and structure of the auditing department and the complexity of its work. Formal administrative and technical audit manuals help employees to consistently comply with established performance standards. Then who is responsible for developing and maintaining written policies and procedures to guide audit staff?

Options :
Answer: A

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