_______is the form used for most legislation, whether permanent or temporary, general or special, public or private. Bills are presented to the president for action when approved in identical form by both the House of Representatives and the Senate. Where ______ may originate either in the House of Representatives or in the Senate. There is little practical difference between a bill and a joint resolution.
A. Bill, joint resolution
B. Joint resolution, bill
C. Concurrent resolutions, Simple resolutions
D. Simple resolutions, joint resolution
__________ covers Matters affecting the operations of both the House of Representatives and Senate are usually initiated by means of concurrent resolutions. On approval by both the House of Representatives and Senate, they are signed by the clerk of the House and the secretary of the Senate. Where as _________ covers a matter concerning the operation of either the House of Representatives or Senate alone is initiated by a simple resolution. They are not presented to the president for action.
A. Bill, joint resolution
B. Joint resolution, bill
C. Concurrent resolutions, Simple resolutions
D. Simple resolutions, joint resolution
The following is a list of background items auditors should review to determine their impact on audit objectives please choose the correct option:
A. The purpose and goals for a specific program or the entire organization.
B. Organizational data (e.g., organizational charts, job descriptions, policy and procedure manuals, information system manuals).
C. A and B only.
D. None of the above.
A survey is a process for gathering information, without detailed verification, on the activity being examined. A survey may involve use of all of the following procedures EXCEPT:
A. Interviews with individuals affected by the activity, e.g., users of the activity are output.
B. Review of management reports and studies.
C. Document key control activities and Discussions with the customer.
D. Study organizational structures.
Project management involves the considerations and activities audit managers undertake when conducting an audit. A _______ is defined as an endeavor in which resources are organized to undertake a unique scope of work, of a given specification, within the constraints of cost and time, so as to achieve a change defined by quantitative and qualitative objectives.
A. Business plan
B. Audit plan
C. Tactical plans
D. Project
All of the following are the distinguishing features of a project EXCEPT:
A. It is characterized by phases or milestones (e.g., needs analysis/feasibility assessment of options, project plan, project implementation, completion/post-project evaluation).
B. Making organizational charts.
C. It is defined by a specific objective.
D. It has a beginning and an end.
The major considerations in project management can be modified to fit specific projects, but generally include the following:
A. Clarify understanding about the audit mandate
B. Develop budgets and Assign staff to the project
C. Develop and assign specific tasks
D. All of the above.
Managers should develop budgets for time and dollars. Variables to consider when preparing budgets include all of the following EXCEPT:
A. Goals of the project and Availability of data.
B. Cooperation level of customer management and Projected travel (e.g., whether customer information is centralized or decentralized).
C. None of the above.
D. All of the above.
The major areas to consider the audit planning process include all of the following given below please choose the correct option:
A. Collect and analyze background information on area to be audited.
B. Determine resources available and needed to conduct audit.
C. Develop audit criteria (criteria should be reasonable, attainable, and relevant).
D. A and C only
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:
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.
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