Certified Government Auditing Professional (CGAP) Practice Exam

What is the appropriate perspective for government auditors when marketing the audit function?

1. Primary customers are the general public

2. Secondary customers are sponsors of audit work

3. "Working with" customers is viewed as necessary for independence

4. Consider views of client's top management in audit planning

The correct answer is: Consider views of client's top management in audit planning

The appropriate perspective for government auditors when marketing the audit function emphasizes the importance of considering the views of the client's top management during the audit planning process. This approach helps establish a constructive relationship between auditors and management, leading to a better understanding of the organization's operations, risks, and areas needing improvement. Engaging with top management ensures that the audit is aligned with the organization’s objectives, priorities, and specific concerns. Additionally, understanding their perspective can aid auditors in identifying critical areas that require attention, thereby enhancing the value of the audit. This communication fosters an environment where management may be more receptive to the findings, recommendations, and overall audit process, thus ultimately boosting the credibility and perceived utility of the audit function. While perspectives on primary and secondary customers, as well as independence concerns, are important, they do not capture the proactive and integrative role auditors can play by collaborating with management during the audit planning phase. This collaboration is essential for producing relevant, timely, and useful audit results that support effective governance and oversight.