IIA Certified Government Auditing Professional IIA-CGAP CGAP Exam Practice Test

Personnel systems and central personnel offices typically provide all of the following services

EXCEPT:

German sociologist Max Weber coined the term bureaucracy. All of the following are positive functions bureaucracies have EXCEPT:

Financial management in the public sector differs significantly from its private-sector

counterpart. All of the Following are the basic fundamentals of public financial management

EXCEPT:

During the _______, the auditor gains an understanding of the entity's computer-related operations and controls and related risks. Where as the _________focuses primarily on substantive tests. These tests generally involve examining source documents that support transactions to determine if they were recorded, processed, and reported properly and completely.

_______considers the processes associated with the program or factors in the program environment to determine which components adversely affect effectiveness or do not add value to the program's goals.

________refers to accomplishments of services provided. These are generally measured by quantity and quality. Where as _______refers to results that occurs because of services provided and these measures are particularly useful when making comparisons to previous years, to other similar organizations, or to established missions and goals.

_________ is a method of measuring the statistical relationship that exists between two or more variables. Auditors might use regression to estimate the effects of a particular program on its target population. Where _________ measures performance. Data envelopment analysis (DEA) expands the single-input/single-output model of efficiency measurement to the real-world environment of multiple-input/multiple-output organizations.