최신IIA Certified Government Auditing Professional - IIA-CGAP무료샘플문제
문제1
___________covers the delivery of required services such as staff training. The necessary support processes required to deliver services under this domain include the actual processing of data by application systems, often classified under application controls. Where as _________ covers all IT processes need to be assessed regularly to monitor their quality and compliance with control requirements.
___________covers the delivery of required services such as staff training. The necessary support processes required to deliver services under this domain include the actual processing of data by application systems, often classified under application controls. Where as _________ covers all IT processes need to be assessed regularly to monitor their quality and compliance with control requirements.
정답: B
문제2
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:
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:
정답: C
문제3
The application of the appropriate audit standards is dependent on all of the following issues EXCEPT:
The application of the appropriate audit standards is dependent on all of the following issues EXCEPT:
정답: B
문제4
The IIA has developed the Professional Practices Framework (PPF). In general, a framework provides a structural blueprint of how a body of knowledge and guidance fits together. As a coherent system, it facilitates all of the following to a discipline or profession EXCEPT:
The IIA has developed the Professional Practices Framework (PPF). In general, a framework provides a structural blueprint of how a body of knowledge and guidance fits together. As a coherent system, it facilitates all of the following to a discipline or profession EXCEPT:
정답: A
문제5
__________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:
__________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:
정답: D
문제6
There are some compensating benefits that the public sector can offer its workforce to offset the generally higher salaries available in the private sector.62 .These can include all of the following EXCEPT:
There are some compensating benefits that the public sector can offer its workforce to offset the generally higher salaries available in the private sector.62 .These can include all of the following EXCEPT:
정답: A
문제7
Enterprise risk management enables management to effectively deal with uncertainty and associated risk and opportunity, enhancing the capacity to build value. Value is maximized when management sets strategy and objectives to strike an optimal balance between growth and return goals and related risks, and efficiently and effectively deploys resources in pursuit of the entity's objectives. Enterprise risk management encompasses al of the following EXCEPT:
Enterprise risk management enables management to effectively deal with uncertainty and associated risk and opportunity, enhancing the capacity to build value. Value is maximized when management sets strategy and objectives to strike an optimal balance between growth and return goals and related risks, and efficiently and effectively deploys resources in pursuit of the entity's objectives. Enterprise risk management encompasses al of the following EXCEPT:
정답: D
문제8
Many are __________ applicable to all internal auditors, while others may be developed to meet the needs of internal auditors in a specific industry, audit specialty, or geographic area.
Many are __________ applicable to all internal auditors, while others may be developed to meet the needs of internal auditors in a specific industry, audit specialty, or geographic area.
정답: D
문제9
_______can be defined as A set of tasks to be costed or analyzed as a group, having both inputs and outputs. Where as _______can be defined as the mechanism that links an object with the frequency and intensity of the performance of an activity for the object.
_______can be defined as A set of tasks to be costed or analyzed as a group, having both inputs and outputs. Where as _______can be defined as the mechanism that links an object with the frequency and intensity of the performance of an activity for the object.
정답: D