Certified Government Auditing Professional: IIA-CGAP

The purpose of an __________is to have an independent assessment of the quality of the audit units work. Also __________ focus on assessing the extent the audit organization followed applicable standards in conducting its work:

A. Internal reviews, external reviews

B. External reviews, external reviews

C. Formal reviews, external reviews

D. External reviews, internal reviews

Groups may be informal (e.g., peer groups) or formal (e.g., work groups defined by management). Members of the group can have either assigned or adopted roles. Groups also develop a set of norms, or accepted standards of behavior, which group members are expected to follow.

A. informal, formal, community members

B. informal, formal, group members

C. formal, informal, group members

D. informal, formal, organization members

Although not a generally accepted practice by most audit organizations, some may not comply with audit standards and call the final product reviews or studies. The entire following are some specific examples where standards may not be used EXCEPT:

A. An "assignment" may have an extremely short deadline, making it virtually impossible to comply with all appropriate audit standards.

B. The organization doesn't follow the audit standards.

C. Assignments that are strictly tied to compliance with contract terms, regulations, or grant requirements.

D. The requesting body (legislature, for example) may not want standards to be applied to the assignment.