Certified Government Auditing Professional v6.0

There is ________ of Attribute and Performance Standards; however, there are _______of
Implementation Standards: a set for each of the major types of internal audit activity. The
__________ have been established for assurance (A) and consulting (C) activities:

Assurance services involve the internal auditors objective assessment of evidence to provide an independent opinion or conclusions regarding a process, system, or other subject matter. All of the following are the parties generally involved in assurance services
EXCEPT:

Consulting services are advisory in nature, and are generally performed at the specific request of an engagement client. The nature and scope of the consulting engagement are subject to agreement with the engagement client. All of the following are the parties generally involved in consulting services EXCEPT:

The development and issuance of the Standards is an ongoing process. Which board engages in extensive consultation and discussion prior to the issuance of the Standards?

Although some Practice Advisories may be applicable to all internal auditors, others may be developed to meet the needs of a _______, a __________, or _________, including guidance on topics such as environmental issues, control self assessment, information technology, government auditing, and guidance issued by other standard setting bodies and adopted by ______________.

Which of the following Advisories are submitted to a formal review process by The IIAs
Professional Issues Committee or other group designated by the Guidance Planning
Committee?

As a part of the development of the Professional Practices Framework, significant portions of the information contained in the __________ Guidelines have been converted to
Practice Advisories. Omnibus Practice Advisories ___________ are based on information previously published in the ________ but have been updated to be consistent with the new
Standards and the Professional Practices Framework:

Which institution plays a major role in auditing government accounts and operations and in promoting sound financial management and accountability in their governments?

All of the following are the standards common to auditors and SAIs EXCEPT:

The purpose of _________ is to establish the criteria or overall framework for the purposeful, systematic, and balanced steps or actions that the auditor has to follow. And they are related to the general____________, which set out the basic requirements for undertaking the tasks covered by the field standards:

Following are the field standards that are applicable to all types of audits EXCEPT:

All of the following are the reporting standards in government auditing EXCEPT:

With regard to __________, the auditor should prepare a written report, which may either be a part of the report on the ____________ or a separate report on the tests of compliance with applicable laws and regulations. The report should contain a statement of positive assurance on those items tested for compliance and negative assurance on those items not tested:

The _______________ mission is to serve the public interest, strengthen the global accountancy profession, and contribute to the development of strong international economies by establishing and promoting adherence to high-quality professional standards, furthering the international convergence of such standards, and speaking out on public interest issues where the professions expertise is most relevant: