Certified Government Auditing Professional (CGAP) Practice Exam 2025 – The All-in-One Guide to Exam Success

The engagement focused on determining the average time and unit cost to register a copyright fits into the category of measurement-based performance audit because it emphasizes quantifiable metrics that assess how effectively the processes are functioning.

In performance audits, measurement-based audits specifically evaluate information and data related to the performance of an entity or program, aiming to provide insights based on concrete statistics. In this case, analyzing the average time and cost aligns well with the objectives of measuring performance and efficiency against established criteria.

By focusing on time and cost metrics, this audit seeks to quantify how well the Copyright Office operates in terms of processing registrations, thus highlighting performance aspects measured through specific indicators. This approach allows for a clearer understanding of operational effectiveness and can guide improvements based on data-driven insights.

In contrast, consulting services would focus more on providing recommendations or guidance based on strategic needs, while an internal control audit would assess the adequacy and effectiveness of controls rather than performance efficiency. A process-based performance audit, while related, is typically broader and may not specifically focus on measurements like unit costs and time, making measurement-based performance audit the most accurate choice.