Question 1

Circumstances that contribute to the difficulty of measuring experimental programs include all of the following EXCEPT:

Options :

A : The program can be very small

B : The program may not be large enough to draw useful inferences from the results

C : Lack of baseline data to compare program results with

D : Some outcomes can be hard to measure either from the lack of measurement instruments, such as changes in self-esteem, or from the logistical difficulty in measuring.

Answer: A

Question 2

All of the following factors influence the state of an organization’s control environment EXCEPT:

Options :

A : An inconsistent or unfair employee performance evaluation, compensation, and promotion system.

B : Whether the code of conduct and ethics policy are communicated to employees and enforced by management in a sound and consistent manner.

C : Employees are held accountable for their performance.

D : Whether management emphasizes and values competence, integrity, and ethical behavior.

Answer: C

Question 3

All of the following are Methods of measuring performance EXCEPT:

Options :

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.

Answer: D

Question 4

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?

Options :

A : Control

B : Fraud risk assessment practice

C : Outsourcing

D : Accountancy practice

Answer: C

Question 5

All of The following are the areas that should be considered when identifying specific performance to measure EXCEPT:

Options :

A : Determine if recommendations for improvement or change are warranted.

B : Identify stakeholder needs.

C : Assess performance through bench marking or best practice reviews

D : Do not Identify processes within the program.

Answer: D

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