IIA-CGAP Exam Questions & Answers

All of the following are guidelines for effective personnel management EXCEPT:

Government entities generally have the authority and responsibility to issue and require adherence to their policies and regulations relating to contracts. Accounting and control considerations for contracts include the following given below please choose the correct option:

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.

______is the middle position in an array of values. The median value can be misleading in small

data sets, so it is usually used to characterize a large number of values. Where as The ______ is the most commonly occurring value in an array. The mode is a less frequently used measure of average because a mode may not exist in some sets of data, or there may be more than one mode

in the data set.

The plans developed for the audit function should be updated as circumstances dictate. All of the following are Specific types of plans included EXCEPT: