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IIA-CGAP dumps questions answers

IIA IIA-CGAP Dumps

Exam Code:
IIA-CGAP
Exam Name:
Certified Government Auditing Professional
Last Update: Mar 18, 2023
327 Questions
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Certified Government Auditing Professional Questions and Answers

Questions 1

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:

Options:

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.

Questions 2

_______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.

Options:

A.

Bill, joint resolution

B.

joint resolution, bill

C.

Concurrent resolutions, Simple resolutions

D.

Simple resolutions, joint resolution

Questions 3

Grants are used by governments to operate programs and provide services. Following are some of the some of the disadvantages of using grants please choose the correct option:

Options:

A.

Increased control over program design and types of services, since specific requirements can be included in grant agreements.

B.

Increased control over expenditure categories, since only specific expenditures may be permitted in the grant agreement.

C.

Ability to place limits on costs (such as overhead costs) that will be reimbursed.

D.

None of the above.

E.

All of the above.