| Exam Code/Number: | IIA-CGAPJoin the discussion |
| Exam Name: | Certified Government Auditing Professional |
| Certification: | IIA |
| Question Number: | 327 |
| Publish Date: | Jun 02, 2026 |
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In addition to the characteristics described above, performance measurement information should have all of the following characteristics EXCEPT:
_______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.
The introductory section contains information that is not necessarily related to the financial statement. The introductory section is outside of the audit scope; however, it must be reviewed by the independent auditors to ensure that it does not contain misleading information or contradict the financial information. Components of the introductory section include all of the following EXCEPT:
In _________ Specific items are selected based on the auditor's knowledge about the population. Where as in ________ the probability of selecting each item in the population is known before the sample is chosen. Types of probability samples commonly used by auditors include:
_______considers the processes associated with the program or factors in the program environment to determine which components adversely affect effectiveness or do not add value to the program's goals.
