Certified Government Auditing Professional (CGAP) 2025 – 400 Free Practice Questions to Pass the Exam

In the context of impact-based performance audits, a finding is typically characterized by its comprehensive nature, which includes a clear understanding of the current situation (condition), the standards by which it is measured (criteria), and the consequences of that situation (effect).

The correct answer, which refers to "Condition without program, effect, and cause", is less aligned with the traditional understanding of audit findings. Normally, a well-structured finding should encompass not just the condition but also the criteria against which that condition is evaluated and the effects arising from it.

The other choices mentioned here incorporate various elements of a complete finding. For instance, the option outlining "Condition, criteria, and effect" includes all necessary elements to provide a thorough understanding of the audit result, ensuring that the implications of the findings are clear.

Understanding that a complete finding should represent not just the existing situation but also relate to specific standards and indicate the outcome highlights the essential components used during evaluations in performance auditing. By recognizing these elements, auditors can provide more actionable insights and guide decision-makers effectively.