________ addresses performance measures by requiring agencies to maintain an integrated accounting and financial management system that provides for the systematic measurement of performance.
There are two major categories of questions interviewers can ask. _______ require the subject to give a detailed reply. ________ usually call for Yes/No replies or suggest a possible answer.
The application of appropriate standards depends on all of the following EXCEPT:
The plans developed for the audit function should be updated as circumstances dictate. All of the following are Specific types of plans included EXCEPT:
All of the following are the factors on which audit work schedules may be based on EXCEPT:
Grants are used by governments to operate programs and provide services. Common types of grant classifications include the following given below please choose the correct option:
Permanent Fund is the Endowment-like arrangements available to support the operations or programs of the government (e.g., cemetery perpetual care funds).where as ________are used when a government wants to recoup all or a portion of the cost of providing a service (i.e., utility charges, mass transit fees).
If the audit organization has done what is given below then in general, reviewers can conclude there is reasonable assurance that an internal quality control system is effective. please mark the correct option:
The objective of interrogatory interviews is to obtain formal evidence in a written format. The following are guidelines for effective interrogatory interviews:
The first step in managing performance is a structured, cohesive planning approach. During the ____________ managers set performance expectations based upon objectives and available resources.
Where as during the _____, the program is implemented and operations commence.
Who gather and analyze information and control structures in order to evaluate whether public agencies are accomplishing their objectives or not?
_________is defined as the ongoing monitoring and reporting of program accomplishments, particularly progress toward established goals.
_________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?
All of the following are objectives of a centralized function EXCEPT:
All of the following are levels of ethics, each of which has its own sets of responsibilities EXCEPT:
_______ can be defined as Bids shall be evaluated without discussions. Evaluations should be fairly apparent since price and price-related factors are the prevalent criteria. Where as________ can be defined as bidders must submit sealed bids to be opened at the time and place stated in the solicitation for the public opening of bids:
Telecommunication systems control the transmission of messages between users and the computer. Control over the telecommunication network is necessary to ensure that only authorized users have access to the computer facilities. Control techniques for telecommunication include all of the following EXCEPT:
Systems software consists of computer programs and related routines that control computer processing. Control techniques for systems software include all of the following EXCEPT:
_________serves in a unique capacity as an important communication link among external and internal auditors and operating management, and as a means of reducing the risk of management override of key elements of a public sector entity’s internal control structure:
________ generally have provisions for removing sensitive information from audit files. The ________ provides that before an audit is issued to the public, auditors are responsible for removing any confidential information from the work papers.
Application controls are designed to prevent, detect, and correct errors and irregularities as transactions flow through the application. Application controls are classified into all of the following categories EXCEPT:
All of The following are questions auditors may ask when testing controls of safeguards over assets and records please choose the correct option:
The AICPA professional standards identify all of the following internal control components EXCEPT:
_________addresses performance measures by requiring all major federal agencies to prepare a financial statement that reflects not only the agency’s financial position, but also the results of operations of the agency’s offices, bureaus, and activities.
Elements of public accountability Include all of the following EXCEPT:
The final investigative report serves all of the following major purposes please choose the correct option:
__________have been developed to address historical concerns regarding government employment selection and compensation. Abuses of patronage systems in which the victor of political elections hired political allies led to the introduction of merit systems:
_______can be defined as the Equipment, facilities, people, supplies, or services used to produce a product or service. Where as _________is the mechanism that links the costs of resources to the activities that use the resources.
All of the following are guidelines for effective personnel management EXCEPT:
Some important elements of supervision include all of the following given below please choose the correct option:
The introductory section contains information that is not necessarily related to the financial statement. The introductory section is outside of the audit scope; however, it must be reviewed by the independent auditors to ensure that it does not contain misleading information or contradict the financial information. Components of the introductory section include all of the following EXCEPT:
The purpose of an __________is to have an independent assessment of the quality of the audit unit’s work. Also __________ focus on assessing the extent the audit organization followed applicable standards in conducting its work:
Which services are advisory in nature, and are generally performed at the specific request of an engagement client and also the nature and scope of which services are subject to agreement with the engagement client?
Assurance services involve the internal auditor’s objective assessment of evidence to provide an independent opinion or conclusions regarding a process, system, or other subject matter. All of the following are the parties generally involved in assurance services EXCEPT:
Change is a basic fact of life in all organizations. Managers must be able to respond to change in a quick and effective manner. All of the following are categories of change that government managers should consider EXCEPT:
________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.
________ supports a finding with the greatest degree of certainty. This type of evidence provides direct proof of a fact without requiring additional inference or presumption. ________ provides less certainty than direct evidence. This type of evidence generally requires the use of additional evidence to develop and support conclusions.
_______ involves the comparison of projected costs and projected dollar value of benefits associated with a project or decision. _________, in contrast to cost/benefit, compares the cost of a program or activity to a measurable unit of output or outcome (rather than to the estimated or actual dollar benefits).
Who should approve the charter for government entities?
The risk analysis process involves all of the following given below EXCEPT:
Audit reports should state the audit objectives, scope, and methodology. If appropriate, the report should describe any performance aspects examined (e.g., outputs, outcomes). The audit scope should describe as necessary all of the following EXCEPT:
A _______creates an additional layer of bureaucracy and potentially creates a new base of political power that can impede progress. Where as ________can become extremely powerful as they can impact the speed and delivery of government services with requirements and enforcement actions:
All of the following are major steps in the strategic planning process EXCEPT:
If specific integrity violations are suspected or detected, auditors may find it necessary to seek guidance from legal counsel, investigative staff, or law enforcement officials to get all of the following information EXCEPT:
The third category of guidance ___________ includes a variety of materials that are developed and/or endorsed by The IIA, This category includes research studies, books, seminars, conferences, and other products and services related to the professional practice of internal auditing that do not meet the criteria for inclusion in mandatory guidance or Practice Advisories:
The right of the public to protect its own interests by seeking information, and also limiting the manner in which personal records can be used, has affected government practices in all of the following areas listed below 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 term _______refers to methods designed to describe or summarize the characteristics of a data set. The term _______refers to methods designed to allow inferences or estimates to be made about the characteristics of a data set.
Auditors and evaluators develop ________ to obtain information from customers or other stakeholders that is not readily available in the organization’s data sources. Where as ______ allow auditors to obtain testimonial evidence regarding a customer’s operations, activities, concerns, and initiatives.