Deck 14: Program Audit Evaluation

Question 1

Essentially, the Government Accountability Office is the largest controller of financial data on private citizens, which makes private citizens accountable for their income taxes.

Answer 1

False

Question 2

The Inspector General is a cabinet-level post charged with auditing federal agencies and programs.

Answer 2

False

Question 3

Your cousin, Jake, has been named the Inspector General for the Environmental Protection Agency. You understand this to mean that Jake:

A) Is now a military officer with general status rank.
B) Is the investigative head of the agency to ensure audit and compliance.
C) Inspects the agency for failing to meet standards.
D) B and c

Answer 3

D

Question 4

The GAO is an acronym for:

A) The General Accounting Office
B) The Government Accountability Office
C) The General Auditing Office
D) None of the above

Question 5

Effectiveness or performance auditing is an essentially political activity that must be addressed in apolitical terms.

Question 6

In government parlance program evaluation and policy creation are identical in nature.

Question 7

Ms. Smith, your supervisor, in the Imperial County Accounting Department tells you (a new employee) that the audit function is:

A) A major branch of the accounting profession
B) Has complex professional standards.
C) Has professional procedures on administration, practice and reporting.
D) All of the above

Question 8

Mr. Jones is undertaking an audit in the DMV which takes into account financial, efficiency, and managerial practices. He calls this kind of audit:

A) A compliance audit.
B) A comprehensive audit.
C) A continuous audit.
D) A critical-focus audit.

Question 9

An official examination of a financial report submitted by an individual or organization to determine whether it accurately represents expenditures, deductions, or other allowances determined by laws and regulations is called a(n):

A) line-item budget
B) audit
C) cost-benefit analysis
D) integrated budget

Question 10

Internal auditors are always in danger to losing their independence to line management.

Question 11

According to the late public policy scholar, Aaron Wildavsky, the problem with program evaluation is that:

A) No matter how compelling a case for change was shown, organizations abhor change.
B) Most public managers do not want change suggested in the evaluation.
C) Evaluations seldom consider the costs of change.
D) All of the above

Question 12

According to a study conducted by the GAO, the IRS is more likely to catch high-income people who do not file tax returns than lower-income people.

Question 13

Which of the following was created by the Budget and Accounting Act of 1921?

A) The Bureau of the Budget, later the Office of Management and Budget
B) The General Accounting Office, later the Government Accountability Office
C) The Treasury Department
D) Both a and b

Question 14

One can look at the Government Accountability Office as the office of verification for Congress.

Question 15

An audit by the GAO of the spending on the war in Iraq revealed enormous financial regularities, such that GAO Comptroller General remarked that if the Defense Department were a business, they'd be out of business.

Question 16

Your agency is being audited for compliance and you have to get prepared for it. To you, this means that the auditor will look for:

A) Whether the agency has been compliant with the law
B) The agency's failure to meet standards
C) Conscientious objections to policy
D) A and b

Question 17

Jeremy Bentham wanted governmental institutions to justify themselves on the level of useful welfare that they achieved.

Question 18

Efficiency evaluations need to ask the following questions EXCEPT:

A) Is the responsibility for specific tasks clearly delegated?
B) Are employees adequately qualified to perform their tasks?
C) Is the waste of resources being avoided?
D) What entrepreneurial activities have been added?