Free IIA IIA-CGAP-INTL Exam Questions

Become IIA Certified with updated IIA-CGAP-INTL exam questions and correct answers

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Total 340 Questions | Updated On: Jan 29, 2026

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Question 1

The control environment sets the tone of an organization and influences the control consciousness of its employees. The characteristics of an effective control environment are all of the following EXCEPT:

A : nagement communicates the importance of internal controls to all employees.

B : ystem is in place to monitor controls on a regular basis

C : ployees are held accountable for their performance.

D : ployees don not have clearly defined responsibilities.

Answer: D

Question 2

Which institution plays a major role in auditing government accounts and operations and in promoting sound financial management and accountability in their governments?

A : International Standards for the Professional Practice of Internal Auditing (ISPPIA)

B : Supreme Audit Institutions (SAIs)

C : ternational Organization of Supreme Audit Institutions (INTOSAI) Standards

D : International Standards on Auditing (ISA).

Answer: B

Question 3

The risk analysis process involves all of the following given below EXCEPT:

A : entify auditable activities (programs, accounts, contracts, transactions)

B : timate the significance of a risk (magnitude of exposure in dollars or other type of measure, type of threat, duration)

C : not Estimate the likelihood that a risk will occur and do not determine how to manage the risks.

D : timate the likelihood that a risk will occur and prioritize risks.

Answer: C

Question 4

____________ is an independent, objective assurance and consulting activity designed to add value and improve organizations operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

A : ternal auditing

B : ternal auditing

C : mpliance audit

D : ne

Answer: A

Question 5

Information used in reporting should be reviewed for accuracy and contain all of the following characteristics EXCEPT:

A : levance and understandability

B : mparability and timeliness

C : nsistency and reliability

D : anning an organizing

Answer: D

Page: 1 / 68

Total 340 Questions | Updated On: Jan 29, 2026

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