Certified Government Auditing Professional (CGAP) Practice Exam

If an audit objective is to study the utilization of ADPE across the government, what concern might the auditor have?

1. The scope is unrealistic

2. The performance aspect(s) are not identified

3. The objective is not phrased as a question

4. All three of the above would be of concern

The correct answer is: All three of the above would be of concern

The auditor's concern regarding the utilization of Automated Data Processing Equipment (ADPE) across the government can encompass several different issues that overlap in relevance. When considering the scope being unrealistic, it's crucial to understand that such a broad objective may not allow for a thorough and manageable audit due to the complex and vast nature of governmental data processing. A realistic scope is essential for ensuring that the audit can focus on specific, achievable outcomes. In terms of performance aspects, not identifying these can lead to a lack of measurable criteria for success. Without clear performance elements, the audit may fail to assess how effectively ADPE is being utilized, which could render the findings incomplete or unsatisfactory. Moreover, the phrasing of the objective is significant. If it isn't articulated as a question, it may lack precision and clarity about what the auditor seeks to discover or evaluate, leading to ambiguities that could hinder the audit process. Taken together, these concerns highlight the necessity for a well-defined, manageable, and clearly articulated audit objective to ensure the effectiveness of the audit. Addressing all three elements is vital for a successful audit.