IIA Certified Government Auditing Professional Set 2

___________are the framework that management establishes to ensure that it meets its responsibilities in a variety of areas. The objectives _________of are that all transactions should be authorized, accounted for accurately and completely, and in the correct time frame.

Financial statements which are fairly presented meet all of the following guide lines EXCEPT:

Which of The following two approaches can be used to evaluate management controls in performance audits?

The purpose of an __________is to have an independent assessment of the quality of the audit units work. Also __________ focus on assessing the extent the audit organization followed applicable standards in conducting its work:

All of following areas of financial information should be Considered by the auditors and Auditors must need to be familiar with the customers controls related to financial reporting, safeguarding financial transactions, and compliance with laws and regulations affecting the financial statements if they plan to rely on them in order to reduce substantive testing on the financial statement audit EXCEPT:

All of the following are the Specific aspects of proper audit supervision EXCEPT:

When evaluating whether an organization understands its information needs, auditors should obtain an overview of each computer application that is significant to the financial statements or to achieving the mission and objectives. Information that an auditor should be interested in includes all of the following EXCEPT:

Who control the operation of the computer system and for the efficient use of computer resources which is responsible?

All of the following is the terminologies used to refer to audits of performance EXCEPT:

Measurement criteria are considered relevant when they relate directly to the mission, goals and objectives of the customer. All of the following are some possible examples of measurement criteria that could be used in performance audits EXCEPT: