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IIA-CGAP Exam Sample Questions

Question: 4

Governmental auditing is distinctive and encompasses different requirements from auditing commercial or not-for-profit enterprises. The standards that apply specifically to government audits are all of the following EXCEPT:

  1. International Auditing and Assurance Standards Board (IAASB).
  2. International Standards for the Professional Practice of Internal Auditing (ISPPIA).
  3. International Standards on Auditing (ISA).
  4. International Organization of Supreme Audit Institutions (INTOSAI) Standards.


Answer: A

Question: 5

The ____________ promulgates standards for government organizations. INTOSAI standards are a model for government audit standards, established and endorsed by the INTOSAI organization, but which must be adopted and/or modified by the _________ of any specific country in order to be used?

  1. Supreme Audit Institution (SAI), International Organization of Supreme Audit Institutions
  2. (INTOSAI)

  3. International Organization of Supreme Audit Institutions (INTOSAI), International Standards for the Professional Practice of Internal Auditing (ISPPIA)
  4. International Organization of Supreme Audit Institutions (INTOSAI), Supreme Audit
  5. Institution (SAI)

  6. International Standards for the Professional Practice of Internal Auditing (ISPPIA), Supreme Audit Institution (SAI)


Answer: C

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Question: 4

Governmental auditing is distinctive and encompasses different requirements from auditing commercial or not-for-profit enterprises. The standards that apply specifically to government audits are all of the following EXCEPT:

  1. International Auditing and Assurance Standards Board (IAASB).
  2. International Standards for the Professional Practice of Internal Auditing (ISPPIA).
  3. International Standards on Auditing (ISA).
  4. International Organization of Supreme Audit Institutions (INTOSAI) Standards.


Answer: A

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Question: 1

_________Help define the role and responsibilities of auditors to internal and external entities. Where as _______establish the basic principles and guidance to assist auditors in the performance of their duties?

  1. Technical standards, Standards
  2. Standards, Defense standards
  3. Audit standards, Standards
  4. Standards, Open standards


Answer: C

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Question: 4

Governmental auditing is distinctive and encompasses different requirements from auditing commercial or not-for-profit enterprises. The standards that apply specifically to government audits are all of the following EXCEPT:

  1. International Auditing and Assurance Standards Board (IAASB).
  2. International Standards for the Professional Practice of Internal Auditing (ISPPIA).
  3. International Standards on Auditing (ISA).
  4. International Organization of Supreme Audit Institutions (INTOSAI) Standards.


Answer: A

Question: 5

The ____________ promulgates standards for government organizations. INTOSAI standards are a model for government audit standards, established and endorsed by the INTOSAI organization, but which must be adopted and/or modified by the _________ of any specific country in order to be used?

  1. Supreme Audit Institution (SAI), International Organization of Supreme Audit Institutions
  2. (INTOSAI)

  3. International Organization of Supreme Audit Institutions (INTOSAI), International Standards for the Professional Practice of Internal Auditing (ISPPIA)
  4. International Organization of Supreme Audit Institutions (INTOSAI), Supreme Audit
  5. Institution (SAI)

  6. International Standards for the Professional Practice of Internal Auditing (ISPPIA), Supreme Audit Institution (SAI)


Answer: C