IIA Certified Government Auditing Professional Set 3

________ addresses performance measures by requiring agencies to maintain an integrated accounting and financial management system that provides for the systematic measurement of performance.

_________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?

Audit standards were developed and are followed for all of the following reasons EXCEPT:

All of the following groups benefit from the existence of audit standards in a variety of ways EXCEPT:

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:

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?

The purpose of the external quality control review is to determine whether the organization's internal quality control system is in place and operating effectively to provide reasonable assurance that established policies and procedures and applicable auditing standards are being followed.

One mechanism to help ensure the proper application of audit standards is through ____________. The purpose of _______________ is to provide feedback to management on the effectiveness of the quality control policies and procedures of an organization:

_______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.

Techniques involved in conducting formative evaluations include all of the following EXCEPT: