Free IIA IIA-CGAP Exam Dumps Questions & Answers

Personnel systems and central personnel offices typically provide all of the following services EXCEPT:

• A.  Selection
• B.  Recruiting
• C.  planning
• D.  Training

Both_______ and _______ stress the concept of self-assessment and responsibility of management in maintaining and monitoring the internal control environment. The primary goals of maintaining the effectiveness and efficiency of operations, ensuring the reliability of financial reporting and complying with applicable laws and regulations, are the same for both:

• A.  the Committee of Sponsoring Organizations of the Treadway Commission (COSO), the Canadian Institute of Chartered Accountants' Criteria of Control (CoCo)
• B.  The Institute of Internal Auditors (IIA) Standards, the Committee of Sponsoring Organizations ofthe Treadway Commission (COSO)
• C.  International Organization of Supreme Audit Institutions (INTOSAI) Standards, the Canadian Institute of Chartered Accountants' Criteria of Control (CoCo)
• D.  The Institute of Internal Auditors (IIA) Standards, the Committee of Sponsoring Organizations of the Treadway Commission (COSO),

_________ covers matters affecting the operations of both the House of Representatives and Senate are usually initiated by means of concurrent resolutions. Where as _________ is a matter concerning the operation of either the House of Representatives or Senate alone is initiated by a simple resolution. They are not presented to the president for action.

• A.  Concurrent resolutions, Simple resolutions
• B.  Simple resolutions, joint resolution
• C.  Bill, joint resolution
• D.  Joint resolution, bill

Circumstances that contribute to the difficulty of measuring experimental programs include all of the following EXCEPT:

• A.  The program may not be large enough to draw useful inferences from the results.
• B.  The program can be very small.
• C.  Lack of baseline data to compare program results with.
• D.  Some outcomes can be hard to measure either from the lack of measurement instruments, such as changes in self-esteem, or from the logistical difficulty in measuring.

_______enables managers and auditors to directly link the costs of program resources to the objects produced, whether the objects are products or services. The link is established through the costing of the activities performed in producing the object.

• A.  Life-Cycle costing
• B.  process costing
• C.  batch costing
• D.  Activity-based costing (ABC)