Free IIA IIA-CGAP-INTL Practice Exams Questions 2026 - TheExamsLabs

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Total 340 Questions | Updated On: Jun 15, 2026

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Question 1

The Canadian Comprehensive Auditing Foundation (CCAF) lists the following 12 attributes that management should be reporting on regarding the effectiveness of their organizations. Please choose the correct option:

A : The extent to which the organization provides an appropriate work environment for its Employees, safeguarding of assets and Monitoring and reporting of performance

B : Management direction (e.g., clarity of objectives), continued relevance of a program, appropriateness of program design and Achievement of intended results.

C : Satisfaction of clients or stakeholders, Secondary impacts, Costs and productivity, Responsiveness to changed circumstances and financial results.

D : All of the above.

Answer: D

Question 2

The major areas to consider the audit planning process include all of the following given below please choose the correct option:

A : Collect and analyze background information on area to be audited

B : Determine resources available and needed to conduct audit.

C : Develop audit criteria (criteria should be reasonable, attainable, and relevant).

D : A & C only

Answer: D

Question 3

General Funds are the chief operating fund for a government is called the general fund, where as Special Revenue Funds are the funds that are used when the revenue sources are earmarked for a specific purpose (special tax or grant requirement);

A : Special Revenue Funds, General Funds

B : Program budgeting, Zero-based budgeting

C : General Funds, Special Revenue Funds

D : Integrated budget, Capital budgeting

Answer: C

Question 4

The ultimate penalty is generally _____ and _____guidelines are developed to ensure that the termination is warranted and that the employee has been adequately apprised of his or her behavioral problem:

A : termination, formal

B : discipline, informal

C : evaluation, informal

D : discipline, formal

Answer: A

Question 5

All of the following are questions auditors may ask when testing controls of safeguards over assets and records please choose the correct option:

A : Is confidential or sensitive information kept separate from other records?

B : Does management provide a favorable control environment in the organization?

C : Does adequate physical security exist over assets and records? Are storerooms locked? Are equipment and inventories properly recorded? Are there adequate environmental controls over assets (e.g., appropriate temperature)?

D : Only A & C

Answer: D

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Total 340 Questions | Updated On: Jun 15, 2026

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