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IIA-CGAP PDF
IIA IIA-CGAP PDF

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Q1.

_________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?

Answer: C
Q2.

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

Answer: D
Q3.

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

Answer: B
Q4.

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:

Answer: A
Q5.

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?

Answer: C

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