Practice IIA-CGAP-INTL Exam Online

Question 1

Integrity violations can have an effect on an organization’s performance and reports of performance, as well as on the financial statements. Specific categories of integrity violations include all of the following given below please choose the correct option:

A : Abuse is distinct from illegal acts and noncompliance. Abuse occurs when conduct falls short of societal expectations for prudent behavior. Because determining abuse is subjective, auditors are not expected to provide reasonable assurance of detecting it.

B : Noncompliance includes illegal acts, as well as violations of provisions of contract or grant agreements.

C : Fraud is a type of illegal act that involves obtaining something of value through willful misrepresentation

D : All of the above.

Answer: D

Question 2

________ is an analytic method that investigates the meaning of data. And It is primarily a _________where any form of communication is coded or classified in line with some conceptual framework. Important considerations are dealing with interpretation of meanings, the unit of analysis, coding categories, and the actual coding techniques.

A : Content analysis, coding operation

B : Cost/benefit analysis, coding operation

C : Cost-effectiveness analysis, coding operation

D : Regression analysis, coding operation

Answer: A

Question 3

All of the following are questions auditors may ask when testing controls of safeguards over assets and records please choose the correct option:

A : Is confidential or sensitive information kept separate from other records?

B : Does management provide a favorable control environment in the organization?

C : Does adequate physical security exist over assets and records? Are storerooms locked? Are equipment and inventories properly recorded? Are there adequate environmental controls over assets (e.g., appropriate temperature)?

D : Only A & C

Answer: D

Question 4

The term _________ refers to the audit procedures deemed necessary in the circumstances to achieve the objective of the audit. The procedures required to conduct an audit in accordance with _________ should be determined by the auditor having regard to the requirements of ISAs, relevant professional bodies, legislation, and regulations:

A : Scope of an audits, ISAs

B : Purpose of an audit, PSPs

C : Principle of an audit, ISAs

D : Purpose of an audit, ISAs

Answer: A

Question 5

All of The following are considered abuses of public debt EXCEPT:

A : Borrowing to finance operating expenditures.

B : Borrowing beyond ability to repay

C : Not borrowing where corruption is widespread.

D : Borrowing to finance no-return projects or speculative facilities

Answer: C

Name:	Certified Government Auditing Professional - International Version
Exam Code:	IIA-CGAP-INTL
Certification:	IIA-CGAP
Vendor:	IIA
Total Questions:	340
Last Updated:	May 11, 2026

IIA IIA-CGAP-INTL Answers