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

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What is the role of a government auditor?

To prepare financial statements for entities

To provide assurance and improve accountability in public sector resources

The role of a government auditor is primarily centered around providing assurance and enhancing accountability regarding how public sector resources are utilized. This responsibility involves examining and assessing the use of funds to ensure that government entities adhere to laws, regulations, policies, and procedures intended to promote transparency and efficiency.

Government auditors evaluate the accuracy and completeness of financial reports, ensuring that public resources are managed effectively and that there is a clear audit trail for how these resources are allocated. By conducting audits, these professionals help to identify any areas of inefficiency, waste, or mismanagement, thus promoting better resource stewardship within government agencies.

Additionally, government auditors play a crucial role in fostering public trust by holding entities accountable to their stakeholders, which include taxpayers and the community at large. Their findings and recommendations can lead to improvements in governance and operational performance within the public sector.

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To manage financial risks for private companies

To determine tax liabilities for individuals

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