Free IIA IIA-CGAP-US Exam Questions

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

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Total 340 Questions | Updated On: Jun 16, 2026

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Question 1

An __________ serves as the audit departments statement of purpose, authority and responsibility. Audit charters should be ___________. These are usually brief documents written in general terms. Applicable governing statutes often dictate the specific elements to include in the charter for governmental entities

A : dit report, not in writing

B : nancial report, not in writing

C : dit charter, in writing

D : Financial report, in writing

Answer: C

Question 2

Security administration is responsible for security over the computer facility, including all aspects of physical and data security. Following is a list of Control techniques for security administration please chooses the correct option:

A : uring that the computer security administration function is independent of computer operations

B : ure that there are adequate backup power sources, alarms, and prevention equipment

C : & D

D : uring that users and employees are counseled on security considerations.

Answer: C

Question 3

All of the following are levels of ethics, each of which has its own sets of responsibilities EXCEPT:

A : ganizational ethics — the environment or culture of an organization and formal and informal rules of conduct. These can also include specific laws and regulations.

B : rsonal morality — the basic sense of right and wrong is a function of social mores, parental influence, religious background, and personal experiences.

C : rporate social responsibility or CSR: an umbrella term under which the ethical rights and duties existing between companies and society is debated.

D : ofessional ethics — professional norms and rules that govern a profession. Some professions, such as auditing, have professional codes of conducts (such as the IIA’s Code of Ethics).

Answer: C

Question 4

________is a concept relating to the accumulation of the audit evidence necessary for the auditor to conclude that there are no material misstatements in the financial statements taken as a whole. While the ________ is responsible for forming and expressing an opinion on the financial statements, the responsibility for preparing and presenting the financial statements is that of the management of the entity.

A : asonable assurance, auditor

B : Audit policy, controller

C : asonable assurance, trainer

D : dit record, auditor

Answer: A

Question 5

All of the following are the examples Payroll Red Flags EXCEPT:

A : tomer complaints that they are not receiving notices for nonpayment on account.

B : Inconsistent overtime hours for a cost center.

C : ertime charged during a slack period.

D : Inconsistent overtime hours for a cost center.

Answer: A

Page: 1 / 68

Total 340 Questions | Updated On: Jun 16, 2026

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