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: Mar 24, 2026

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Question 1

All of the following are Methods of measuring performance EXCEPT:

A : nual tracking and summarizing of activity

B : utine collection of data either through entry or upload into automated systems.

C : riodic sampling, such as through citizen surveys, random time studies, or random sampling of agency data.

D : lculations based on current trends.

Answer: D

Question 2

There are some compensating benefits that the public sector can offer its workforce to offset the generally higher salaries available in the private sector. These can include all of the following EXCEPT:

A : nefits — generous amount of paid days off per year as holidays, plus accrued vacation and reasonable health insurance.

B : aining and development — generally at par with the private sector.

C : centives — cash awards given to employees with significant cost effective suggestions.

D : ne of the above

E : l of the above

Answer: A

Question 3

In what ways Performance auditors provide information to government policymakers?

A : veloping methods and approaches to evaluate a new or a proposed program

B : giving informal reports

C : veloping conclusions about economy, efficiency, and effectiveness of government programs and making recommendations for improvement.

D : not performing investigate work.

Answer: C

Question 4

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

Question 5

The _________ address the attributes of organizations and individuals performing internal audit services. The ___________ describe the nature of internal audit services and provide quality criteria against which the performance of these services can be measured:

A : rformance Standards, Control standards

B : ntrol standards, Performance standards

C : rformance standards, Attribute standards

D : tribute Standards, Performance Standards

Answer: D

Page: 1 / 68

Total 340 Questions | Updated On: Mar 24, 2026

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