IIA IIA Certifications IIA-CGAP Questions & Answers

• Question 231:

  All of the following are the examples of Activities (and activity drivers) EXCEPT:

  A. Renewal applications (number of applications received).

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

  C. Applications corrected (number of applications corrected).

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

  Correct Answer: B

• Question 232:

  __________focus on the results of the program in order to determine the program's effect. The net effect of a program can be analyzed by studying its outputs and outcomes in relation to the program's objectives.

  A. Performance program evaluations

  B. Employee's evaluation

  C. Summative program evaluations

  D. Formative program evaluations

  Correct Answer: C

• Question 233:

  _________addresses performance measures by requiring all major federal agencies to prepare a financial statement that reflects not only the agency's financial position, but also the results of operations of the agency's offices, bureaus, and activities.

  A. Small Business Act (1953)

  B. The government Management Reform Act of 1994 (GMRA)

  C. British Trade Boards Acts (2009)

  D. The Chief Financial Officers Act of 1990 (CFO)

  Correct Answer: B

• Question 234:

  The following are guidelines for evaluating performance reports EXCEPT:

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

  B. Are the reports available in a timely manner for decision making?

  C. Was the reported performance reported aggregated or disaggregated at a meaningful level?

  D. Was the performance information collected in a cost-effective manner (i.e., do the benefits of a performance report justify its cost)?

  Correct Answer: A

• Question 235:

  Personnel systems and central personnel offices typically provide all of the following services EXCEPT:

  A. Selection

  B. Planning

  C. Recruiting

  D. Training

  Correct Answer: B

• Question 236:

  All of The following are guidelines for developing adequate performance measures EXCEPT:

  A. Use a "family" of measures to capture multiple dimensions of performance.

  B. Renewal application (number of applications received).

  C. Performance measures should be comprehensive enough to reach valid conclusions about the program.

  D. Measures used should focus on measurable aspects of performance.

  Correct Answer: B

• Question 237:

  The primary purpose of budgeting is to allocate resources among government activities. All of the includes the basic framework for budgeting EXCEPT:

  A. Planning

  B. Evaluation

  C. Control

  D. Accountability

  Correct Answer: A

• Question 238:

  The steps in developing an activity-based costing system are as follows EXCEPT:

  A. Identify which areas (e.g., programs or services) will be subjected to activity based costing and determine how the results of activity-based costing will be used.

  B. Control the costs.

  C. Define the activities in the organization that produce the program or service being subjected to activity-based costing.

  D. Link the cost of resources to specific activities through the use of resource drivers

  Correct Answer: B

• Question 239:

  _______enables managers and auditors to directly link the costs of program resources to the objects produced, whether the objects are products or services. The link is established through the costing of the activities performed in producing the object.

  A. Activity-based costing (ABC)

  B. Batch costing

  C. Life-Cycle costing

  D. process costing

  Correct Answer: A

• Question 240:

  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.

  Correct Answer: B