Exam 2: Certified Government Auditing Professional

Question 1

Secondary customers are those people whose systems or processes are influenced by implementing audit recommendations. Secondary customers also include people who make direct use of the information contained in the audit report. All of the following are examples of secondary customers EXCEPT:

A) High-level managers of agencies or bureaus.
B) Local/city governments.
C) Operating managers of agencies or bureaus.
D) Special interest groups (e.g., consumer advocacy groups, social service organizations, industry and trade groups, etc.)

Answer 1

Local/city governments.

Question 2

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

A) Goals for the audit unit and criteria to measure progress toward achieving goals.
B) Followed applicable auditing standards.
C) Staffing plans and financial budgets and activity reports.
D) Audit work schedules (e.g., activities to be audited, time frames for audit, resource estimates).

Answer 2

Followed applicable auditing standards.

Question 3

The characteristics of ____________ will vary based on the _____ of the audit unit and the nature of its work. Where as the frequency of required quality assurance reviews varies based on the _____ of standards followed.

A) Internal quality control systems, length, type
B) External quality control systems, size, type
C) External quality control systems, quality, type
D) Internal quality control systems, size, type

Answer 3

Internal quality control systems, size, type

Question 4

The Standards consist of Attribute Standards, Performance Standards and Implementation standards. The __________ address the characteristics of organizations and parties performing internal audit activities. The _________ describe the nature of internal audit activities and provide quality criteria against which the performance of these services can be evaluated. While the Attribute and Performance Standards apply to all internal audit services, the ________ apply to specific types of engagements.

A) Implementation Standards, Attribute Standards, Performance Standards
B) Attribute Standards, Implementation Standards, Performance Standards
C) Attribute Standards, Performance Standards, Implementation Standards
D) Performance Standards, Implementation Standards, Attribute Standards

Question 5

The __________ expand upon the Attribute and Performance Standards, providing guidance applicable in specific types of engagements. These standards ultimately may deal with industry specific, regional, or specialty types of audit services:

A) Control Standards
B) Communication Standards
C) Implementation Standards
D) Quality Standards

Question 6

All of the following are types of audit services EXCEPT:

A) Audits of Compliance and Audits of Information and related technology
B) Audits of Financial Statements and Audits of Financial Systems
C) Audits of Performance/Value-for-Money/Operations (economy, efficiency, effectiveness).
D) Quality services

Question 7

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

A) International Standards for the Professional Practice of Internal Auditing (ISPPIA).
B) Supreme Audit Institutions (SAIs)
C) International Organization of Supreme Audit Institutions (INTOSAI) Standards.
D) International Standards on Auditing (ISA).

Question 8

____________is the Risk in any activity, regardless of the existence or effectiveness of controls. Where as ___________is the extent of uncertainty remaining after the mitigating effects of the control system are in place. The extent to which an organization has implemented controls to minimize the actual occurrence of the risk determines the vulnerability to the risk actually occurring.

A) Potential risk, quality risk
B) Inherent risk, control risk
C) Control risk, quality risk
D) Internal risk, control risk

Question 9

The purpose of the _________ is to organize the full range of internal audit guidance in a manner that is readily accessible on a timely basis. By encompassing current internal audit practice as well as allowing for future expansion, the _________ is intended to assist practitioners throughout the world in being responsive to the expanding market for high quality internal audit services.

A) IIA, PPF
B) PPF, IIA
C) PPF, PPF
D) IIA, IIA

Question 10

Government auditing serves a variety of customers. What are the three main types of customers which they serve please mark the correct one?

A) Potential customers, secondary customers, and beneficiaries.
B) Primary customers, final customers, and beneficiaries.
C) Loyal customers, secondary customers, and beneficiaries.
D) Primary customers, secondary customers, and beneficiaries.

Question 11

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?

A) Hurricane Advisories
B) Product & services security Advisories
C) Practice Advisories
D) Security Advisories

Question 12

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:

A) One set, multiple sets, Attribution Standards
B) One set, multiple sets, Implementation Standards
C) One set, multiple sets, Performance Standards
D) One set, multiple sets, Multiple Standards

Question 13

Within the new framework, the Guidance Task Force called for the development of three sets of standards please mark the correct answer

A) Attribute, Performance, and Implementation Standards.
B) Attribute, Quality, and Implementation Standards.
C) Attribute, Control, and Implementation Standards.
D) Attribute, Planning, and implementation Standards.

Question 14

_________ is an independent, objective assurance and consulting activity designed to add value and improve organizations operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of ________, _________, and governance processes.

A) Internal auditing, risk management, control
B) Internal auditing, risk management, planning
C) Internal auditing, content management, control
D) External auditing, risk management, control

Question 15

Many are __________ applicable to all internal auditors, while others may be developed to meet the needs of internal auditors in a specific industry, audit specialty, or geographic area.

A) Hurricane Advisories
B) Product & services security Advisories
C) Practice Advisories
D) Security Advisories

Question 16

All of the following are the factors on which audit work schedules may be based on EXCEPT:

A) Audit work schedules (activities to be audited, time frames for audit, resource estimates).
B) The length of time since the area was last audited and the extend and type of findings in the last audit.
C) Audits prioritized based on assessment of the degree of risk of potential loss (such as potential loss of dollars, lives, or of public trust) associated with the audit area.
D) The occurrence of major recent changes in operations, programs, systems, or controls and the availability of audit staff resources.

Question 17

The risk analysis process involves all of the following given below EXCEPT:

A) Identify auditable activities (programs, accounts, contracts, transactions).
B) Estimate the significance of a risk (magnitude of exposure in dollars or other type of measure, type of threat, duration)
C) Do not Estimate the likelihood that a risk will occur and do not determine how to manage the risks.
D) Estimate the likelihood that a risk will occur and prioritize risks.

Question 18

Which category of Professional Practices Framework can help to implement the guidance offered in the Code of Ethics, Standards, and Practice Advisories and also provide internal audit practitioners with the views of various experts on techniques and processes related to the professional practice of internal auditing?

A) Mandatory Guidance
B) Development and practice aids
C) Practice Advisories
D) Mandatory Guidance, Practice Advisories

Question 19

Which services involve the internal auditor's objective assessment of evidence to provide an independent opinion or conclusions regarding a process, system, or other subject matter?

A) Accounting services
B) Auditing services
C) Assurance services
D) Insurance services

Question 20

The purpose of __________ is to promote an ethical culture in the profession of internal auditing. A ___________ is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about risk management, control, and governance:

A) Code of ethics, The IIA's Code of Ethics
B) The IIA's Code of Ethics, Code of ethics
C) Code of ethics, PPF Code of Ethics
D) PPF Code of Ethics, Code of ethics

Question 21

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

Question 22

All of the following are the objectives of an audit EXCEPT:

A) Compliance with legislative or regulatory requirements and related authorities.
B) The auditor's opinion enhances the credibility of the financial statements, the user cannot assume that the opinion is an assurance as to the future viability of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity.
C) The objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with and identified financial reporting framework.
D) The phrases used to express the auditor's opinion are "give a true and fair view" or "present fairly, in all material respects', which are equivalent terms.

Question 23

All of the following are the benefits of internal and external reviews EXCEPT:

A) The audit unit can learn how well its work meets applicable standards and how well it compares to that of similar audit organizations.
B) Users of audit information can have greater confidence in the quality of work produced by an audit unit that is subject to quality reviews.
C) Increases Professional competence and due care and confidentiality.
D) The results of the review process enable audit department management to make necessary changed and improvements in the audit function. These adjustments might include areas such as changed in staffing policies or adjustments in training programs.

Question 24

Following is the information that audit charters generally address.

A) Definition of the audit unit's responsibilities, goals, and objectives
B) The phrases used to express the auditor's opinion are "give a true and fair view" or "present fairly, in all material respects", which are equivalent terms.
C) The objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an identified financial reporting framework.
D) The auditor's opinion enhances the credibility of the financial statements, the user cannot assume that the opinion is an assurance as to the future viability of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity.

Question 25

A material misstatement is one that the auditor determines would change or influence the opinion of a reasonable person relying on the financial statements for information. Material misstatements may result from the following please choose the correct option:

A) Misapplication of accounting principles.
B) Omission of necessary information.
C) Inaccurate or misleading information.
D) All of the above.

Question 26

Primary customers are those individuals or groups that sponsor the audit. All of the following are examples of primary customers EXCEPT:

A) National governments.
B) Regional/state governments.
C) University and research groups.
D) Local/city governments.

Question 27

All of the following items are often contained in written auditing policies and procedures in the management of an audit function EXCEPT:

A) Definition of the audit unit's responsibilities, goals, and objectives and Legislative or other source of audit authority
B) The reporting relationship between the audit unit and management and/or the governing Body and The process for hiring and dismissing auditors
C) Access to information and people and the scope of work to be undertaken
D) There must not be written rules.

Question 28

Security controls reduce or prevent disruption of service, loss of assets, and unauthorized access to equipment. An effective physical security program is necessary to protect the system and data. All of the following are techniques for security control.

A) Establish control over access to and within the facility.
B) Implement a written and tested disaster contingency plan.
C) Ensure that there are adequate backup power sources. alarms, and prevention equipment.
D) All of the above

Question 29

All of The following are questions auditors may ask when testing controls of safeguards over assets and records please choose the correct option:

A) Does management provide favorable control environment in the organization?
B) Does management communicate its support for controls throughout the organization?
C) Does management establish and maintain effective policies and procedures related to control?
D) None of the above

Question 30

The auditor should comply with the Code of Ethics for Professional Accountants issued by the International Federation of Accountants. All of the following are the ethical principles governing the auditor's professional responsibilities EXCEPT:

A) Independence and integrity.
B) Professional competence and due care and confidentiality.
C) No confidentiality.
D) Professional behavior and technical standards

Question 31

The term _________ refers to the audit procedures deemed necessary in the circumstances to achieve the objective of the audit. The procedures required to conduct an audit in accordance with _________ should be determined by the auditor having regard to the requirements of ISAs, relevant professional bodies, legislation, and regulations:

A) Scope of an audits, ISAs
B) Purpose of an audit, PSPs
C) Principle of an audit, ISAs
D) Purpose of an audit, ISAs

Question 32

Which committee of IFAC issues pronouncements aimed at developing and harmonizing public sector financial reporting, accounting, and auditing practices while Public sector refers to national governments, regional (state, provincial, territorial) governments, local (city, town) governments, and related governmental entities (agencies, boards, commissions, and enterprises)?

A) Ethic's committee
B) General rules and regulation committee
C) Public Sector Committee (PSC)
D) Advisory committee

Question 33

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

A) The work of the audit staff at each level and audit phase should be properly supervised during the audit; and documented work should be reviewed by a senior member of the audit staff.
B) It is for the SAI to which they belong to decide finally on the action to be taken
C) None
D) The auditor should plan the audit in a manner which ensures that an audit of high quality is carried out in an economic, efficient, and effective way and in a timely manner.

Question 34

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

A) The auditor and the SAI must not be independent.
B) The auditor and the SAI must possess the required competence.
C) The auditor and the SAI must be independent.
D) The auditor and the SAI must exercise due care and concern in complying with the INTOSAI auditing standards.

Question 35

_________ are periodic assessments of audit quality by members of the audit staff. Where as ___________ are conducted periodically by qualified members outside the audit organization.

A) format reviews, external reviews
B) internal reviews, external reviews
C) periodic reviews, internal reviews
D) external reviews, internal reviews

Question 36

The auditors of public sector entities may be required to report on all of the following EXCEPT:

A) Reporting to the owners
B) Adequacy of accounting and internal control systems
C) Economy, efficiency, and effectiveness of programs, projects, and activities
D) Compliance with legislative or regulatory requirements and related authorities

Question 37

An __________ serves as the audit departments statement of purpose, authority and responsibility. Audit charters should be ___________. These are usually brief documents written in general terms. Applicable governing statutes often dictate the specific elements to include in the charter for governmental entities:

A) Audit report, not in writing
B) Financial report, not in writing
C) Audit charter, in writing
D) Financial report, in writing

Question 38

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 profession's expertise is most relevant:

A) International Standards on Auditing (ISA).
B) International Organization of Supreme Audit Institutions (INTOSAI) Standards.
C) The International Federation of Accountants (IFAC)
D) International Standards for the Professional Practice of Internal Auditing (ISPPIA).

Question 39

Beneficiaries are people who may never read the audit report, but whose services are improved because the audit was conducted. All of the Following are examples of beneficiaries EXCEPT:

A) General public
B) Clients of the audited program
C) Clients of the audited program and General public
D) Special interest groups (e.g., consumer advocacy groups, social service organizations, industry and trade groups, etc.)

Question 40

Management controls are the plans, methods, and procedures adopted by management for measuring, reporting, and monitoring program performance. All of the following are objectives of management control EXCEPT:

A) Validity and reliability of data.
B) Controlled operations
C) Program operations
D) Compliance with laws and regulations.

Question 41

Who should approve the charter for government entities?

A) The governing body (e.g., legislature, city council, or board)
B) Government institutions
C) A direct or chief
D) The head of the unit or agency

Question 42

The characteristics of ____________ will vary based on the _____ of the audit unit and the nature of its work. Where as The frequency of required quality assurance reviews varies based on the _____ of standards followed.

A) Internal quality control systems, size, type
B) External quality control systems, size, type
C) External quality control systems, quality, type
D) Internal quality control systems, length, type

Question 43

All of following areas of financial information should be Considered by the auditors and Auditors must need to be familiar with the customers controls related to financial reporting, safeguarding financial transactions, and compliance with laws and regulations affecting the financial statements if they plan to rely on them in order to reduce substantive testing on the financial statement audit EXCEPT:

A) How transactions are classified and how transactions are initiated?
B) Who maintains the accounting records?
C) How accounting records are maintained and what accounting processes are used?
D) What methods are used to communicate financial information within the entity?

Question 44

Security administration is responsible for security over the computer facility, including all aspects of physical and data security. Following is a list of Control techniques for security administration. Please choose the correct option.

A) Ensure that there are adequate backup power sources, alarms, and prevention equipment
B) Ensuring that the computer security administration function is independent of computer operations.
C) All of the above
D) None of the above

Question 45

Measurement criteria are considered relevant when they relate directly to the mission, goals and objectives of the customer. All of the following are some possible examples of measurement criteria that could be used in performance audits EXCEPT:

A) Ad hoc criteria by the auditors, such as comparisons to performance for a prior period, comparison of performance among branch offices or similar organizational divisions.
B) Benchmark performance by comparable public or private sector operations.
C) Legal or contractual requirements for specific performance (e.g., efficiency standards, quality standards or goals for outcomes to be achieved by a program).
D) Customers feedback will be given the first and foremost importance.

Question 46

The basic elements of effective decision-making are also used as standard guidelines for information technology project management practices. All of the following are the basic steps in decision-making EXCEPT:

A) Identify the interests and values of individuals and groups affected by the problem.
B) Monitor the plan and its effectiveness. Strategic plans re dynamic are dynamic tools, not static documents. Management should constantly monitor the effect of changes in the entity's external environment and modify the strategic initiatives as necessary
C) Identify possible solutions that will address the problem. Consider how each possible solution will influence affected groups.
D) Define the problem. Identify the interests and values of individuals and groups affected by the problem.

Question 47

_______can be defined as the Equipment, facilities, people, supplies, or services used to produce a product or service. Where as _________is the mechanism that links the costs of resources to the activities that use the resources.

A) resource, resource driver
B) activity, activity driver
C) activity, cost driver
D) cost driver, activity

Question 48

__________have been developed to address historical concerns regarding government employment selection and compensation. Abuses of patronage systems in which the victor of political elections hired political allies led to the introduction of merit systems:

A) Government personnel systems
B) Public personnel systems
C) Government regulatory systems
D) Private personnel systems

Question 49

Financial statements which are fairly presented meet all of the following guide lines EXCEPT:

A) Generally accepted accounting principles are used.
B) Financial statements reflect underlying transactions and events in a way that facilities the presentation of the financial position, results of operations, and cash flows.
C) Ensuring that staff auditors are qualified to perform their assignments and verifying that audit working papers adequately support audit findings, conclusions, and recommendations.
D) Financial statements classify and summarize information in a reasonable manner

Question 50

German sociologist Max Weber coined the term bureaucracy. All of the following are positive functions bureaucracies have EXCEPT:

A) Levels of authority that enables decisions to be made.
B) A division of labor that allows each employee to have specific functions and duties.
C) Appointments to office are based on technical qualifications, not political contacts.
D) A framework of rules that give employees direction about what they are supposed to do.

Question 51

Who control the operation of the computer system and for the efficient use of computer resources which is responsible?

A) software programmer
B) the smart programmer
C) system programmers
D) the smart-and-gets-things-done programmer

Question 52

_______can be defined as A set of tasks to be costed or analyzed as a group, having both inputs and outputs. Where as _______can be defined as the mechanism that links an object with the frequency and intensity of the performance of an activity for the object.

A) activity driver, cost driver
B) activity, cost driver
C) activity, activity driver
D) cost driver, activity

Question 53

When evaluating whether an organization understands its information needs, auditors should obtain an overview of each computer application that is significant to the financial statements or to achieving the mission and objectives. Information that an auditor should be interested in includes all of the following EXCEPT:

A) Narrative summary of the operating environment and types of computer processing performed (stand-alone, distributed, networked, etc.).
B) Listing of significant communication networks.
C) Listing of applications, including a description of the general purpose, impact on the financial statements, and importance to organizational objectives.
D) Employees pay slips

Question 54

All of the following are the Aspects of control activities that would help an auditor assess vulnerability EXCEPT:

A) Inadequate performance monitoring by high-level management and prolonged under staffing.
B) Acceptance of audit findings and corrective action taken.
C) Lack of competence and integrity of management and staff.
D) Planning about future events

Question 55

The primary purpose of budgeting is to allocate resources among government activities. All of the includes the basic framework for budgeting EXCEPT:

A) Planning
B) Evaluation
C) Control
D) Accountability

Question 56

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.

Question 57

___________are the framework that management establishes to ensure that it meets its responsibilities in a variety of areas. The objectives _________of are that all transactions should be authorized, accounted for accurately and completely, and in the correct time frame.

A) Internal controls, external controls
B) External controls, internal controls
C) Internal controls, accounting controls
D) Accounting controls, internal controls

Question 58

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

Question 59

The goal of the comprehensive approach is to identify potential significant control weaknesses for further review. All of the following are the general steps in the process EXCEPT:

A) Select a sample of transactions and determine if processes and controls are functioning as intended.
B) Document and evaluate work processes and controls.
C) Determine or estimate the effect of control weakness of program goals and objectives.
D) Acceptance of audit findings and corrective action taken.

Question 60

All of the following is the terminologies used to refer to audits of performance EXCEPT:

A) Control audit
B) Operational audit and program audit
C) Comprehensive audit and broad-scope audit
D) Management audit and value for money audit

Question 61

The following are guidelines for using performance data to evaluate performance EXCEPT:

A) Concentrate on developing ideas to improve performance in areas that are most important to the organization's goals and objectives.
B) Compare performance reports to those used by other divisions or similar operations outside the entity. Benchmark with best practices as appropriate.
C) Was the performance information collected in a cost-effective manner (i.e., do the benefits of a performance report justify its cost)?
D) Try to determine reasons for deviations from expected values. Look for relationships between variables such as constituency satisfaction and the processing time. Consider other factors such as equipment changes or disruptions caused by weather during the period.

Question 62

_________addresses performance measures by requiring all major federal agencies to prepare a financial statement that reflects not only the agency's financial position, but also the results of operations of the agency's offices, bureaus, and activities.

A) Small Business Act (1953)
B) The government Management Reform Act of 1994 (GMRA)
C) British Trade Boards Acts (2009)
D) The Chief Financial Officers Act of 1990 (CFO)

Question 63

All of the following are the goals of a well-functioning group EXCEPT:

A) The group should make decisions based on sound logic and evidence. Input from all group members, regardless of rank or experience level, should be heard and evaluated fairly.
B) Achieving the overall goals of the group should not be the priority of all group members.
C) The group should recognize that individuals have different strengths and weaknesses. Roles and assignments of group members should take these strengths and weakness into account.
D) Time should be spent solving major problems instead of petty personal conflicts and concers.

Question 64

Process measures provide a means for evaluating the use of inputs to achieve outputs. where as Outcome measures report the results associated with the products or services delivered by a program or agency program, both qualitative and quantitative.

A) Process measures, Outcome measures
B) Output measures, Input measures
C) Input measures, Output measures
D) Outcome measures, Process measures

Question 65

All of The following are guidelines for developing adequate performance measures EXCEPT:

A) Use a "family" of measures to capture multiple dimensions of performance.
B) Renewal application (number of applications received).
C) Performance measures should be comprehensive enough to reach valid conclusions about the program.
D) Measures used should focus on measurable aspects of performance.

Question 66

Which of the following are the two broad classifications of management styles please mark the correct option:

A) Directing management
B) Autocratic management
C) Consultative management
D) All of the above

Question 67

Data collection techniques for summative evaluations include all of the following EXCEPT:

A) Observation
B) Interviews
C) Examination of documents or data analysis
D) Experiments

Question 68

A number of states and local governments have implemented initiatives for performance measurement and performance budgeting. Examples include all of the following EXCEPT:

A) City of Portland Service Efforts and Accomplishments: 1991.
B) Prince William County, Virginia.
C) Commonwealth of Australia.
D) City of Austin "Performance Measurement and Reporting" resolution, (September 1992).

Question 69

All of the following are the examples of Resources (and resource drivers) EXCEPT:

A) Facilities (cost per square foot of space allocated to licensing function, times percent of renewals received).
B) Licensing staff (payroll costs for time spent receiving/processing renewal applications).
C) Central data processing equipment (equipment cost for time generation license renewal notices).
D) Determine eligibility (number of applications reviewed for eligibility).

Question 70

Change is a basic fact of life in all organizations. Managers must be able to respond to change in a quick and effective manner. All of the following are categories of change that government managers should consider EXCEPT:

A) Changes in the physical environment (e.g., increased population) can create an increased demand for services.
B) Changes in the political environment (e.g., new administrations, new legislation) can result in a need to change or increase areas of emphasis.
C) Changes in technology can result in a need to change policies, procedures, staffing levels, or goals.
D) No changes in the moral environment (e.g., increased emphasis of ethics in government) can result in the need for tighter controls and performance measures.

Question 71

All of the following are the steps that should be followed to evaluate the reliability of performance data in cases where a performance measurement system does not exist EXCEPT:

A) Develop recommendations to improve the existing system and issues audit report.
B) Collect, present, and interpret data to describe conditions based on measures.
C) If existing data are inadequate, design and implement a data collection instruments.
D) Select appropriate performance criteria and measures.

Question 72

To evaluate the reliability of performance data in cases where a performance measurement system exists. All of the following are the steps that are included in the process EXCEPT:

A) Document (map) component's existing performance measurement system.
B) Determine if the reports produced by the existing system are adequate.
C) Assess reliability, accuracy, and validity of data to support the existing systems.
D) Test availability, reliability, and validity of existing data to support measures

Question 73

The budgeting cycle incorporates all of the following components EXCEPT:

A) Controlling
B) Executive preparation
C) Legislative consideration
D) Audit and evaluation

Question 74

_________assess the overall effect of the program and are typically conducted on a periodic or as needed basis, in contrast to performance measurement, which is performed on an ongoing basis.

A) Performance evaluation
B) Program evaluations
C) Evaluate employees
D) Evaluate performance

Question 75

The COSO report suggests that organizations should plan to the extent possible for change. All of the following are Specific elements related to planning for change EXCEPT:

A) Not to maintain effective management controls.
B) Look toward the future when developing missions and goals.
C) Assess the effectiveness of programs on a continuous basis.
D) Develop strong communication channels within the organization.

Question 76

_________is defined as the ongoing monitoring and reporting of program accomplishments, particularly progress toward established goals.

A) Quality measurement
B) Performance measurement
C) Quantity measurement
D) Control measurement

Question 77

All of the following are major steps in the strategic planning process EXCEPT:

A) To develop the general outline
B) Develop one or more general statements that address what the entity aims to achieve.
C) Communicate the plan to affected staff. Consider sharing early drafts of the plan with staff to obtain their input and to ensure their support of the plan.
D) Develop specific plans, a method for achieving those plans, and resource allocations. the plans should contain measurable objectives and implementation or achievement time frames.

Question 78

Recruiting is the process of advertising job openings and encouraging candidates to Apply. Where as The primary objective of it is to provide an adequate number of qualified candidates from which a selection can be made.

A) planning, primary objective
B) recruiting, primary objective
C) selection, primary objective
D) training, primary objective

Question 79

Personnel systems and central personnel offices typically provide all of the following services EXCEPT:

A) Selection
B) Planning
C) Recruiting
D) Training

Question 80

The customer-driven approach operates under the business model where all efforts are geared toward developing and retaining the customer base. This approach promotes the ability to react and adapt to customer needs and to provide services in an efficient and effective manner:

A) autocratic, react and adapt
B) customer-driven, act and adapt
C) bureaucratic, react and adapt
D) customer-driven, react and adapt