LEIA 201 - Quiz 1

Name

First Name Last Name

1. What are the steps of the audit process?
a. Assignment
b. Risk Assessment
c. Audit Plan
d. Program
e. Fieldwork
f. Report
g. Follow
h. Up

2. Public Perception and Public Safety are two risk factors used in LE inspections and audits.

a. True b. False

3. Who typically conducts line inspections?

a. Police Chiefs b. First Line Supervisors c. Assistant Chiefs d. External Assessment Groups

4. Who typically conducts staff inspections?

a. Management – designee b. First line supervisors c. Fiscal management personnel d. Training personnel

5. Select the correct words to fill in the blanks from the group below: As defined in the class, an auditor is: An independent ________ who ________ against an agreed upon ________.

individual semi-pro professional criteria person tests evaluates

6. In auditing you can’t ___________ your own work.

a. Write b. Delegate c. Audit c. Edit

7. Which organization publishes the Red Book?

a. CGAP b. IIA c. IACPA d. GAO

8. Government auditors in the U.S. primarily use which book / standard?

a. Blue b. Red c. Yellow d. Brown

9. Auditors often refer to their standards or books as?

a. Plans b. Frameworks c. Programs d. Assessments

10. Which organization publishes the Yellow Book?

a. ILEAA b. IIA c. IACPA d. GAO

11. Private sector auditors in the U.S. primarily use which book?

a. Blue b. Red c. Orange d. Blue

12. 'Federal' Office of Inspector Generals (OIG) primarily use which book?

a. Yellow b. Red c. Blue d. Orange

13. GAO is an acronym for?

a. Government Accountability Office b. Government Action Office c. Government Activity Office d. Government Acceptance Organization

14. GAGAS is an acronym for?

a. Government Accepted General Accounting Standards b. Generally Accepted Government Adjustment Standards c. Generally Accepted Government Auditing Standards d. Generally Accepted Government Accounting Standards e. Government Accepted General Auditing Standards

15. IIA is an acronym for?

a. Institute of Internal Accountants b. Institute of Investigative Auditors c. Issues of Interest to Auditors d. Institute of Internal Auditors

16. What type of audit is 'typically' conducted in Law Enforcement?

a. Financial b. Attestation c. Performance d. Historical

17. What is the 'primary' objective of inspections?

a. Compliance b. Performance c. Accounting d. Efficiency

18. What is the 'primary' objective of a performance audit?

a. Compliance b. Efficiency and effectiveness c. Forensic accounting d. Attestation

19. Population, as used in sampling, refers to all the items in a group to be measured.

a. True b. False

20. Sampling is concerned with the selection of a subset of individuals or items from within a statistical population to estimate characteristics of the whole population.

a. True b. False

21. Judgmental sampling is the same as non-statistical sampling?

a. True b. False

22. You have been asked to complete a review of all Police Departmental Reports submitted by patrol officers. You have three different precincts/districts in your department. What type of sampling would be the best to complete this task?

a. Random order b. Judgmental c. Stratified d. Random grab

23. You have been tasked with reviewing 200 files in a cabinet as part of a LOW RISK evaluation of administrative processes. A haphazard random grab sample could be used for this process?

a. True b. False

24. A non-statistical/judgmental sampling method is more reliable than a statistical sampling method.

a. True b. False

25. Which of the following are 'major' components of DOJ consent decrees 'discussed in class'?

a. Use of Force b. Early Intervention c. Work out times for SWAT personnel d. Open and Accessible citizen complaint process