Certified Government Auditing Professional (CGAP) Practice Exam

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Prepare for the Certified Government Auditing Professional (CGAP) Exam with interactive quizzes! Enhance your understanding with flashcards and detailed explanations. Aim for success and feel confident on exam day.

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If a CGAP questions an officer's travel expenses and the officer agrees to refund them by not claiming legitimate future expenses, what should the auditor do?

Ignore the originally questioned non-business expenses
Inform the tax authorities
Still include the finding in the audit
Recommend forfeiture of frequent flyer miles related to questionable travel

The correct answer is: Still include the finding in the audit

The auditor should still include the finding in the audit because it is essential to maintain a complete and accurate record of all transactions and discrepancies. Documenting the questioned travel expenses ensures transparency and accountability in the officer's financial dealings. This action reflects the auditor’s responsibility to report all findings, regardless of any agreement to reimburse or offset future expenses. Additionally, including the finding in the audit provides a comprehensive view of the organization's financial integrity, reinforces compliance with policies, and helps identify any patterns of misuse that could inform future audits or administrative actions. This thoroughness is crucial for maintaining trust in the auditing process and for the overall governance of public funds.