Certified Government Auditing Professional (CGAP) Practice Exam

Which measure is the least appropriate for assessing the benefits of government auditing?

1. Cost avoidance or recovery

2. Percentage of audit recommendations implemented

3. Client comments on draft reports

4. Number of audited officials imprisoned

The correct answer is: Number of audited officials imprisoned

Assessing the benefits of government auditing involves evaluating the impact and effectiveness of the audit activities beyond mere punitive measures. The measure related to the number of audited officials imprisoned is considered the least appropriate because it emphasizes a punitive outcome rather than the constructive results of the audit process. Government auditing aims to enhance accountability, improve operations, and ensure compliance with regulations, focusing on positive changes and efficiency improvements within government agencies. While holding individuals accountable can be a component of the overall accountability framework, it does not capture the broader benefits of auditing, such as improved processes or enhanced public trust. In contrast, measures such as cost avoidance or recovery, the percentage of audit recommendations implemented, and client comments on draft reports provide insights into how audits provide tangible benefits and result in corrective actions that enhance governance and operational success. These metrics offer a more rounded view of the effectiveness of auditing in achieving its primary objectives, which are to foster accountability and improve the performance of government entities.