Certified Government Auditing Professional (CGAP) Practice Exam

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What is the primary goal of a compliance audit?

To assess the efficiency of operations
To ensure adherence to laws and regulations
To evaluate risk assessment processes
To enhance overall organizational performance

The correct answer is: To ensure adherence to laws and regulations

The primary goal of a compliance audit is to ensure adherence to laws and regulations. Compliance audits are specifically designed to evaluate whether an organization is following applicable laws, regulations, and policies that govern its operations. This focus on compliance with external rules is crucial for organizations, particularly in the public sector, where there are stringent requirements to ensure transparency, accountability, and ethical conduct. While assessing the efficiency of operations, evaluating risk assessment processes, and enhancing overall organizational performance are important aspects of an organization's overall audit strategies, they fall outside the specific aim of a compliance audit. These areas tend to be covered by other types of audits, such as operational or performance audits, which examine operational efficiency and effectiveness. Therefore, understanding that compliance audits are primarily concerned with legal conformity helps to clarify their distinct purpose within the broader auditing framework.