Certified Government Auditing Professional: IIA-CGAP

The third category of guidance ___________ includes a variety of materials that are developed and/or endorsed by the IIA. This category includes research studies, books, seminars, conferences, and other products and services related to the professional practice of internal auditing that do not meet the criteria for inclusion in mandatory guidance or Practice Advisories:

A. Products and services security Advisories

B. Practice Advisories

C. Security Advisories

D. Development and Practice Aids

Some of the assistance services auditors may be called on to perform, in addition to conducting audits, include all of the following given below please choose the correct option:

A. Consulting

B. Control Self-assessment

C. Training

D. All of the above.

Integrity violations can have an effect on an organization's performance and reports of performance, as well as on the financial statements. Specific categories of integrity violations include all of the following given below please choose the correct option:

A. Abuse is distinct from illegal acts and noncompliance. Abuse occurs when conduct falls short of societal expectations for prudent behavior. Because determining abuse is subjective, auditors are not expected to provide reasonable assurance of detecting it.

B. Noncompliance includes illegal acts, as well as violations of provisions of contract or grant agreements.

C. Fraud is a type of illegal act that involves obtaining something of value through willful misrepresentation.

D. All of the above.