Certified Government Auditing Professional (CGAP) Practice Exam

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Which area is unlikely to be included in the scope of an audit of systems development activities?

  1. Adequacy of systems development standards and methodology.

  2. Formal approval process for application systems.

  3. Post-implementation review activities.

  4. The results of a staff survey on physical space acceptability.

The correct answer is: The results of a staff survey on physical space acceptability.

The area that is unlikely to be included in the scope of an audit of systems development activities is related to the results of a staff survey on physical space acceptability. Audits of systems development activities typically focus on the processes, methodologies, compliance, and technical aspects associated with the development and implementation of systems. This includes evaluating the adequacy of development standards, the formal approval processes in place, and the effectiveness of post-implementation reviews to ensure that systems meet their intended goals and follow best practices. However, a staff survey regarding physical space acceptability falls outside the direct scope of systems development. While employee feedback and working conditions are important for overall organizational health, they do not directly affect the processes and methodologies used in systems development activities. Therefore, this option is not relevant to the core focus of an audit concerning the development and implementation of systems.