Certified Government Auditing Professional (CGAP) Practice Exam

A compliance orientation in audits primarily emphasizes the adherence to laws and regulations. This type of audit focuses on ensuring that an organization, particularly in the public sector, operates within the framework of legal and regulatory requirements. The goal is to verify that policies and procedures are designed to comply with relevant statutes, rules, and guidelines, which is critical in maintaining accountability and transparency in government operations.

By centering on compliance, auditors assess whether the organization's practices align with established standards and legal mandates. This orientation is essential in mitigating risks associated with non-compliance, which could lead to legal repercussions, financial penalties, or damage to public trust.

The other aspects of audits mentioned do not align with a compliance orientation. For instance, while resource efficiency, program impacts, and financial performance are crucial for overall organizational effectiveness and accountability, they fall under operational or performance auditing rather than compliance auditing. Thus, focusing solely on duties related to adhering to laws and regulations distinctly characterizes the compliance orientation in audits.