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

For a performance audit objective concerning employee annual leave, a complete finding necessitates the inclusion of criteria, condition, effect, and cause. Each component plays a crucial role in ensuring that the audit finding is both comprehensive and actionable.

Criteria establish the standard or benchmark against which the employee's annual leave practices are measured. This could include organizational policies, regulations, or statutory requirements regarding leave entitlements.

The condition describes the current status or situation being examined, highlighting what is actually happening with annual leave practices in the organization.

The effect explains the impact or implications of the condition found compared to the established criteria. This might involve assessing how non-compliance could affect employee satisfaction, productivity, or organizational performance.

Finally, the cause identifies the underlying reason for the identified condition. Understanding the cause can be vital for organizations to implement corrective actions to improve their annual leave management practices.

In summary, a complete finding provides a holistic view of the issue by interlinking these elements, enabling stakeholders to understand not just what is happening but also why it is important and how it can be remedied. This thorough approach is essential in performance auditing to foster accountability and recommend improvements effectively.