IIA Exam IIA-CGAP Topic 5 Question 99 Discussion

Actual exam question for IIA's IIA-CGAP exam

Question #: 99
Topic #: 5

All of the following are objectives of a centralized function EXCEPT:

AEstablishing reporting requirements to ensure that common budget and financial reports have similar characteristics and can be used for comparative analysis.

BReducing the need for the development of guidelines for each individual agency.

CSummarizing reports to collect, analyze, and provide summary reports to the oversight body.

DNot reducing the need for the development of guidelines for each individual agency.

Show Suggested Answer

Suggested Answer: C

by Krissy at Mar 21, 2025, 06:45 PM

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Carmelina

3 days ago

This one's a bit tricky, but I think D is the correct answer. It's the only one that doesn't mention reducing the need for individual agency guidelines.

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Paulina

12 days ago

I agree with Vallie. D is the only answer that doesn't fit the pattern of the other choices.

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Ming

16 days ago

But centralized functions are supposed to reduce the need for individual agency guidelines, so D makes more sense.

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Vallie

17 days ago

Option D seems to be the odd one out. The other options all align with the objectives of a centralized function, while D suggests the opposite.

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Irma

4 days ago

A) Establishing reporting requirements to ensure that common budget and financial reports have similar characteristics and can be used for comparative analysis.

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Erick

18 days ago

I disagree, I believe the answer is B.

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Ming

21 days ago

I think the answer is D.

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