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IIA IIA-CGAP Exam With Confidence Using Practice Dumps

Exam Code:
IIA-CGAP
Exam Name:
Certified Government Auditing Professional
Certification:
Vendor:
Questions:
327
Last Updated:
Apr 30, 2025
Exam Status:
Stable
IIA IIA-CGAP

IIA-CGAP: IIA Other Certification Exam 2025 Study Guide Pdf and Test Engine

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Certified Government Auditing Professional Questions and Answers

Question 1

General Funds are The chief operating fund for a government is called the general fund.where as Special Revenue Funds are The funds that are used when the revenue sources are earmarked for a specific purpose (special tax or grant requirement);

Options:

A.

Special Revenue Funds, General Funds

B.

program budgeting, Zero-based budgeting

C.

General Funds, Special Revenue Funds

D.

integrated budget, Capital budgeting

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Question 2

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:

Options:

A.

Formula grants — legally mandated funding levels and restrictions on eligible grantees, with little or no discretion being exercised by the grantor.

B.

Project grants — Similar to contracts because grantors agree to pay the grantee for services, performance, or a specific project.

C.

Construction grants — Awarded only for construction of permanent facilities.

D.

All of the above.

E.

None of the above.

Question 3

The__________ is where the audit determines whether process controls exist and are sufficient to provide reasonable assurance that the desired performance will be achieved. Where as The ____________ is where the audit includes methodology for measuring performance either because the audited entity is not measuring its own performance or because its performance measurement efforts are or may be incomplete or unreliable.

Options:

A.

Measurement-based approach, process-based approach

B.

Process-based approach, measurement-based approach

C.

Planning-based approach, measurement-based approach

D.

Measurement-based approach, control-based approach