Secondary customers are those people whose systems or processes are influenced by implementing audit recommendations. Secondary customers also include people who make direct use of the information contained in the audit report. All of the following are examples of secondary customers EXCEPT:

A. High-level managers of agencies or bureaus.

B. Local/city governments.

C. Operating managers of agencies or bureaus.

D. Special interest groups (e.g., consumer advocacy groups, social service organizations, industry and trade groups, etc.)

All of the following are the objectives of an audit EXCEPT:

A. Compliance with legislative or regulatory requirements and related authorities.

B. The auditor's opinion enhances the credibility of the financial statements, the user cannot assume that the opinion is an assurance as to the future viability of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity.

C. The objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with and identified financial reporting framework.

D. The phrases used to express the auditor's opinion are "give a true and fair view" or "present fairly, in all material respects', which are equivalent terms.

Following is the information that audit charters generally address.

A. Definition of the audit unit's responsibilities, goals, and objectives

B. The phrases used to express the auditor's opinion are "give a true and fair view" or "present fairly, in all material respects", which are equivalent terms.

C. The objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an identified financial reporting framework.

D. The auditor's opinion enhances the credibility of the financial statements, the user cannot assume that the opinion is an assurance as to the future viability of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity.

The basic elements of effective decision-making are also used as standard guidelines for information technology project management practices. All of the following are the basic steps in decision-making EXCEPT:

A. Identify the interests and values of individuals and groups affected by the problem.

B. Monitor the plan and its effectiveness. Strategic plans re dynamic are dynamic tools, not static documents. Management should constantly monitor the effect of changes in the entity's external environment and modify the strategic initiatives as necessary

C. Identify possible solutions that will address the problem. Consider how each possible solution will influence affected groups.

D. Define the problem. Identify the interests and values of individuals and groups affected by the problem.

All of the following are the examples of Resources (and resource drivers) EXCEPT:

A. Facilities (cost per square foot of space allocated to licensing function, times percent of renewals received).

B. Licensing staff (payroll costs for time spent receiving/processing renewal applications).

C. Central data processing equipment (equipment cost for time generation license renewal notices).

D. Determine eligibility (number of applications reviewed for eligibility).

The purpose of the external quality control review is to determine whether the organization's internal quality control system is in place and operating effectively to provide reasonable assurance that established policies and procedures and applicable auditing standards are being followed.

A. Quality control, Quantity control

B. Internal quality control system, External quality control

C. External quality control, Internal quality control system

D. Quantity control, Quantity control

________are used to allocate and account for the costs associated with providing a centralized service, such as printing, data processing, or motor pools. Where as _______is the fund where government holds or manages financial resources in a fiduciary capacity.

A. Permanent fund, Enterprise fund

B. Internal service funds, Fiduciary Fund

C. General Funds, Special Revenue Funds

D. Debt Service Fund, Capital Projects Fund

___________covers the delivery of required services such as staff training. The necessary support processes required to deliver services under this domain include the actual processing of data by application systems, often classified under application controls. Where as _________ covers all IT processes need to be assessed regularly to monitor their quality and compliance with control requirements.

A. Acquisition and Implementation (AI), Planning and Organization (PO)

B. Planning and Organization (PO), Acquisition and Implementation (AI)

C. Delivery and Support (DS), Monitoring (MN)

D. Monitoring (MN), Delivery and Support (DS)

Auditors and evaluators develop ________ to obtain information from customers or other stakeholders that is not readily available in the organization's data sources. Where as ______ allow auditors to obtain testimonial evidence regarding a customer's operations, activities, concerns, and initiatives.

A. Observation, interviews

B. Interviews, questionnaires

C. questionnaires, Interviews

D. Surveys, Interviews

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. Benefits -- generous amount of paid days off per year as holidays, plus accrued vacation and reasonable health insurance.

B. Training and development -- generally at par with the private sector.

C. Incentives -- cash awards given to employees with significant cost effective suggestions.

D. None of the above.

E. All of the above.