IIA IIA Certifications IIA-CGAP Questions & Answers

• Question 221:

  All of the following are objectives of a centralized function EXCEPT:

  A. Summarizing reports to collect, analyze, and provide summary reports to the oversight body.

  B. Establishing reporting requirements to ensure that common budget and financial reports have similar characteristics and can be used for comparative analysis.

  C. Reducing the need for the development of guidelines for each individual agency.

  D. Not reducing the need for the development of guideless for each individual agency.

  Correct Answer: D

• Question 222:

  The following are guidelines for using performance data to evaluate performance EXCEPT:

  A. Concentrate on developing ideas to improve performance in areas that are most important to the organization's goals and objectives.

  B. Compare performance reports to those used by other divisions or similar operations outside the entity. Benchmark with best practices as appropriate.

  C. Was the performance information collected in a cost-effective manner (i.e., do the benefits of a

  performance report justify its cost)?

  D. Try to determine reasons for deviations from expected values. Look for relationships between variables such as constituency satisfaction and the processing time. Consider other factors such as equipment changes or disruptions caused by weather during the period.

  Correct Answer: C

• Question 223:

  Criteria to use for selection of performance measures and data collection procedures include all of the following EXCEPT:

  A. Appropriateness and Validity.

  B. Uniqueness, Completeness and Comprehensibility.

  C. Planning, Controlling and Organizing

  D. Control ability and Timeliness of Feedback.

  Correct Answer: C

• Question 224:

  Recruiting is the process of advertising job openings and encouraging candidates to Apply. Where as The primary objective of it is to provide an adequate number of qualified candidates from which a selection can be made.

  A. planning, primary objective

  B. recruiting, primary objective

  C. selection, primary objective

  D. training, primary objective

  Correct Answer: B

• Question 225:

  ________ is the formal method where an employee's work product is appraised. Where as there should be formal guidelines that promote fair and equitable ________ and help ensure that employees are made aware of behavioral problems and have the option to modify their behavior.

  A. Termination, Evaluation

  B. Discipline, Evaluation

  C. Discipline, Evaluation

  D. Evaluation, Discipline

  Correct Answer: D

• Question 226:

  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).

  Correct Answer: D

• Question 227:

  The budgeting cycle incorporates all of the following components EXCEPT:

  A. Controlling

  B. Executive preparation

  C. Legislative consideration D. Audit and evaluation

  Correct Answer: A

• Question 228:

  Strategic planning in government is the process of making decisions about how to achieve an entity's mandates and goals and determining the resources required to accomplish those goals. Where as Strategic plans should be updated on a regular basis and are long-term in nature:

  A. Strategic plans, long-term Strategic, planning

  B. Strategic planning, Short-term, Strategic plans

  C. Strategic planning, Strategic plans, long-term

  D. Strategic planning, Strategic plans, short-term

  Correct Answer: C

• Question 229:

  Most governments have some form of a centralized budgeting agency. All of the following are areas addressed by budget offices EXCEPT:

  A. Assessing financial performance reviewing and analyzing the revenues, expenditures, and cash balances at various times throughout the year.

  B. Assessing the national economy and the impact it will have on finances.

  C. Not developing a budget document that incorporates all agency requests into a government wide request or plan.

  D. Developing a budget document that incorporates all agency requests into a government wide request or plan.

  Correct Answer: C

• Question 230:

  The COSO report suggests that organizations should plan to the extent possible for change. All of the following are Specific elements related to planning for change EXCEPT:

  A. Not to maintain effective management controls.

  B. Look toward the future when developing missions and goals.

  C. Assess the effectiveness of programs on a continuous basis.

  D. Develop strong communication channels within the organization.

  Correct Answer: A