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: Apr 29, 2026

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Question 1

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

A : program can be very small

B : program may not be large enough to draw useful inferences from the results

C : ck of baseline data to compare program results with

D : me 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.

Answer: A

Question 2

COSO was a private-sector initiative started in the 1980s to address the problem of fraudulent financial reporting. Problems continued to persist in the 1980s and the private sector was wary of additional government intervention, so all of the following five organizations banded together to form COSO please choose the correct option:

A : erican Institute of Certified Public Accountants

B : nancial Executives Institute and American Accounting Association

C : Institute of Management Accountants and the Institute of Internal Auditors

D : l of the above

Answer: D

Question 3

All of the following is the terminologies used to refer to audits of performance EXCEPT:

A : ntrol audit

B : erational audit and program audit

C : mprehensive audit and broad-scope audit

D : nagement audit and value for money audit

Answer: A

Question 4

The term _______refers to methods designed to describe or summarize the characteristics of a data set. The term _______refers to methods designed to allow inferences or estimates to be made about the characteristics of a data set.

A : ferential statistics, descriptive statistics

B : andard deviation, mean

C : criptive statistics, inferential statistics

D : Median, arithmetic mean

Answer: C

Question 5

If specific integrity violations are suspected or detected, auditors may find it necessary to seek guidance from legal counsel, investigative staff, or law enforcement officials to get all of the following information EXCEPT:

A : entify applicable laws and regulations

B : ign specific tests of compliance with applicable laws and regulations

C : anging the results of the audit or investigation.

D : ist with areas of the audit or investigation requiring special expertise.

Answer: C

Page: 1 / 68

Total 340 Questions | Updated On: Apr 29, 2026

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