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

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What is the main goal of performing a compliance audit?

To evaluate financial efficiency

To ensure adherence to laws and regulations

The main goal of performing a compliance audit is to ensure adherence to laws and regulations. Compliance audits focus specifically on determining whether an organization is following applicable laws, regulations, policies, and procedures. This type of audit helps ensure that the entity operates within the legal framework governing its activities, thereby minimizing the risk of non-compliance which can lead to legal penalties or damage to reputation.

While evaluating financial efficiency, assessing program effectiveness, and reducing costs can all be important objectives of different types of audits, they do not capture the primary purpose of a compliance audit. A compliance audit does not primarily aim to evaluate financial performance or program outcomes, but rather to confirm that the organization is abiding by the established legal and regulatory standards.

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To assess program effectiveness

To reduce costs for the organization

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