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NO.1 Governmental auditing is distinctive and encompasses different requirements from auditing
commercial or not-for-profit enterprises. The standards that apply specifically to government audits
are all of the following EXCEPT:
A. International Standards on Auditing (ISA).
B. International Auditing and Assurance Standards Board (IAASB).
C. International Organization of Supreme Audit Institutions (INTOSAI) Standards.
D. International Standards for the Professional Practice of Internal Auditing (ISPPIA).
Answer: B

IIA-CGAP Topics   

NO.2 Many _____________________ are conducted in accordance with established Standards,
INTOSAI, or IFAC standards. The International Organization of Supreme Audit Institutions
______________________ promulgates standards for government organizations where as the
International Federation of Accountants _________________ provides additional guidance and
standards:
A. (IFAC), Government audits, (INTOSAI)
B. (IFAC), (INTOSAI), Government audits
C. Government audits, (INTOSAI), (IFAC)
D. Government audits, (IFAC), (INTOSAI)
Answer: C

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