Question 1

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:

Options :

A : Identify applicable laws and regulations

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

C : Changing the results of the audit or investigation.

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

Answer: C

Question 2

Within the new framework, the Guidance Task Force called for the development of three sets of standards please mark the correct answer:

Options :

A : Attribute, Performance, and Implementation Standards.

B : Attribute, Quality, and Implementation Standards

C : Attribute, Control, and Implementation Standards.

D : Attribute, Planning, and implementation Standards.

Answer: A

Question 3

There are two major categories of questions interviewers can ask. _______ require the subject to give a detailed reply. ________ usually call for Yes/No replies or suggest a possible answer.

Options :

A : Open-ended questions, interrogative questions

B : Open-ended questions, closed-ended questions

C : Interrogative questions, closed-ended questions

D : Closed-ended questions, open-ended questions

Answer: B

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.

Options :

A : Inferential statistics, descriptive statistics

B : Standard deviation, mean

C : Descriptive statistics, inferential statistics

D : Median, arithmetic mean

Answer: C

Question 5

The budget authority is generally a “ceiling” provided by law for obligations and expenditures. Some common forms of budget authority include all of the following EXCEPT:

Options :

A : Appropriation — this is the most common form of budget authority, which permits agencies to incur obligations and expend funds.

B : Legal restrictions on an organization

C : Public debt authority — funds derived from the sale public debt securities of the federal government.

D : Contract authority — statutory authority under which obligations may be entered into prior to receiving an appropriation

Answer: B