Certified Government Auditing Professional (CGAP) Practice Exam 2026 – The All-in-One Guide to Exam Success

Question: 1 / 400

What is the primary purpose of a performance audit?

To test the accuracy of financial statements

To evaluate the efficiency and effectiveness of government programs

The primary purpose of a performance audit is to evaluate the efficiency and effectiveness of government programs. Performance audits focus on assessing how well an organization is achieving its objectives and whether resources are being utilized in the most effective way possible. They examine aspects such as program outcomes, operational processes, and the relationship between the resources allocated and the results achieved.

This type of audit goes beyond simply ensuring compliance or confirming the accuracy of financial statements; it digs into the operational aspects of government activities with the aim of improving performance and accountability. By identifying areas for improvement, performance audits can lead to better resource management and enhance the overall effectiveness of government programs.

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To ensure compliance with legal standards

To assess the reliability of accounting information

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