Which is the practice that an organization uses when the audit staff does not possess the needed skills, and management may temporally contract with a specialist to perform the needed function?

A. Accountancy practice

B. Fraud risk assessment practice

C. Outsourcing

D. Control

All of the following are the General questions auditors need to answer when auditing an organization's control environment please chooses the correct option:

A. Does management establish and maintain effective policies and procedures related to control?

B. Does management communicate its support for controls throughout the organization?

C. Does management provide a favorable control environment in the organization?

D. All of the above

The form and content of written policies and procedures should be appropriate to the size and structure of the auditing department and the complexity of its work. Formal administrative and technical audit manuals help employees to consistently comply with established performance standards.

Then who is responsible for developing and maintaining written policies and procedures to guide audit staff?

A. The head of the audit unit

B. A director or chief

C. The head of the department

D. Audit staff

All of the following are Methods of measuring performance EXCEPT:

A. Manual tracking and summarizing of activity.

B. Routine collection of data either through entry or upload into automated systems.

C. Periodic sampling, such as through citizen surveys, random time studies, or random sampling of agency data.

D. Calculations based on current trends.

In addition to the characteristics described above, performance measurement information should have all of the following characteristics EXCEPT:

A. Relevant (related to program's objectives)

B. Accurate (complete and error free.)

C. Easy to understand and use (free of jargon and with key terms defined)

D. easily accessible

Information used in reporting should be reviewed for accuracy and contain all of the following characteristics EXCEPT:

A. Relevance and understandability

B. Comparability and timeliness

C. Consistency and reliability

D. Planning an organizing

Capital budgeting is often based on the issuance of capital debt. Capital debt (based on GASB 11) includes all of the following debt that are issued EXCEPT:

A. Finance the acquisition or construction of fixed assets reported on the balance sheet.

B. No Refund existing capital debt.

C. Finance capital grants to other governments.

D. Finance certain nonrecurring projects or activities that have a long-term economic benefit.

_______ covers strategy and tactics and concerns the identification of the way information technology can best contribute to the achievement of objectives. Where as __________ covers the identification, development or acquisition, and integration of IT solutions into the business process.

A. Acquisition and Implementation (AI), Planning and Organization (PO)

B. Planning and Organization (PO), Acquisition and Implementation (AI)

C. Delivery and Support (DS), Monitoring (MN)

D. Monitoring (MN), Delivery and Support (DS)

Some areas where auditors can assist in fraud prevention activities include all of the following given below please choose the correct option:

A. Reviewing the adequacy of the organization's integrity violations policy.

B. A and D only

C. All of the above

D. Confirming that related policies include specific references to prohibited activities and that the policies are properly distributed and effectively communicated to all employees.

Following are examples of the intersection of public information with privacy include please choose the correct option:

A. Private-sector contractors' proposals or unit cost information (proprietary information related to a business that was disclosed in a proposal to provide services to a unit of government).

B. A and C only.

C. Income levels of clients to determine eligibility for a service (for example, free and reduced price lunch programs).

D. Mental health data, medical records, social services provided to clients (personal information retained for specific government programs).

E. All of the above.