Certified Government Auditing Professional (CGAP) Practice Exam

In a performance audit, what is a common misalignment that can occur between legal requirements and program management?

1. Focus on inputs rather than outcomes.

2. Identification of resources rather than risks.

3. Prioritization based solely on financial records.

4. Compliance with operational guidelines only.

The correct answer is: Focus on inputs rather than outcomes.

In a performance audit, a common misalignment that can occur is the tendency for program management to focus on inputs rather than outcomes. This misalignment reflects a situation where program management measures success by looking at the resources allocated (inputs) and activities performed instead of evaluating the actual results and impacts of those activities (outcomes). When program management emphasizes inputs, such as the number of resources used or activities completed, it often neglects the broader objectives of the programs, which is to achieve specific results or improvements in performance. This can lead to inefficiencies and a lack of accountability for whether the program is effectively meeting its goals. In contrast, a focus on outcomes would involve assessing whether the goals of the program are being achieved and whether the intended benefits for the stakeholders are realized. This outcome-based approach is essential in performance audits as it aligns with the overall objective of improving program effectiveness and accountability. The other options reflect different aspects of potential issues in program management but do not directly capture the primary misalignment often seen in performance audits as effectively as the focus on inputs versus outcomes.