Certified Government Auditing Professional (CGAP) Practice Exam

A CGAP's failure to maintain proficiency through continuing education could lead to violations of which of the following?

1. The Statement of Responsibilities of Internal Auditing

2. The IIA's Standards

3. The IIA's Code of Ethics

4. Both The IIA's Standards and Code of Ethics

The correct answer is: Both The IIA's Standards and Code of Ethics

Maintaining proficiency through continuing education is crucial for a Certified Government Auditing Professional (CGAP) because it directly impacts the quality and integrity of the auditing process. When auditors do not engage in ongoing learning, it increases the likelihood that they may not be aware of current best practices, standards, and ethical expectations. The IIA's Standards set forth expectations for internal audit activities, including the requirement for auditors to enhance their skills and knowledge continuously. Violations of these standards can occur if an auditor fails to stay updated, which might compromise the effectiveness and reliability of their work. Additionally, the IIA's Code of Ethics emphasizes the obligation of auditors to maintain their competence. A lack of continuing education can lead to an inability to carry out audits effectively or an inadequate understanding of ethical considerations, which may contribute to breaches of this code. Given that both The IIA's Standards and The IIA's Code of Ethics emphasize the importance of ongoing professional development, a failure to maintain proficiency through continuing education could indeed lead to violations in both areas, making the response that includes both standards and ethics the most comprehensive and accurate choice.