Free Practice Questions for CGR Auditor Competition

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Key Facts: CGR Auditor Competition Exam

2 vacancies

Auditor (Profesional), Ámbito Misional profile

Res. CGR 110/2026, Annex II

35 points

Knowledge-test weight, not item count

Res. CGR 110/2026 evaluation matrix

10 points

Competency interview remains required

Res. CGR 110/2026 evaluation matrix

100 points

Total merit matrix; minimum qualifying mark unpublished

Res. CGR 110/2026

Study with 30 independent MCQs on the profile's audit knowledge and judgment. Official delivery/response languages are unconfirmed: the Spanish resolution alone does not establish language availability, and no English sitting is claimed.

Sample CGR Auditor Competition Practice Questions

Try these sample questions to review concepts for the CGR Auditor Competition exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 30+ question experience with AI tutoring.

1Which description of the Contraloría General de la República (CGR) follows Article 281 of Paraguay's Constitution?

A.An executive department whose audit conclusions require ministerial approval

B.A constitutional control organ with functional and administrative autonomy

C.A congressional commission that approves expenditure before execution

D.A judicial chamber that determines criminal liability for public expenditure

Explanation: Article 281 gives CGR control over the State's economic and financial activities, including departments and municipalities. It expressly grants functional and administrative autonomy.

2Under Article 9(k) of Ley N° 276/94, which task must CGR perform regarding the annual financial report?

A.Approve the next year's budget before Congress debates it

B.Prepare the executive administration's financial report in place of management

C.Issue its own report and opinion on the annual financial report

D.Certify that every budget transaction was personally examined by the Contralor

Explanation: Article 9(k) requires CGR to issue an informe y dictamen on the annual financial report under the constitutional reporting provisions. Reviewing and expressing an opinion preserves the distinction between management's reporting responsibility and external control.

3Which statement preserves the qualification in Article 9(d) of Ley N° 276/94 concerning multinational entities in which the State participates?

A.CGR may audit their national accounts under the terms of the respective treaties or organic charters

B.CGR may disregard treaty provisions whenever public capital is involved

C.Only wholly state-owned domestic entities fall within CGR's oversight

D.Participation by a foreign state exempts all national accounts from CGR oversight

Explanation: Article 9(d) covers national accounts of multinational entities in which the State participates directly or indirectly. The provision expressly qualifies that oversight by the applicable treaties or organic charters.

4A public official refuses a lawful CGR request for records. Which response follows the procedure in Article 11 of Ley N° 276/94?

A.Treat the refusal as conclusive proof that the official committed theft

B.Allow the audit team to impose a criminal sentence directly

C.Close the request because cooperation is voluntary

D.Arrange the corresponding inquiry through legal counsel and refer its results to the competent authorities

Explanation: Article 11 provides for a sumario through CGR's legal counsel when the law is not complied with. Its results and background go to the official's superior and, where appropriate, the Fiscal General del Estado or competent judicial body.

5An auditor is assigned to examine a hospital where the auditor's sibling directs finance. Which action best protects independence?

A.Disclose the relationship and seek reassignment before participating in the examination

B.Remain assigned but disclose the relationship only in the final report

C.Limit testing to transactions selected by the sibling

D.Continue because an independent supervisor can remove any personal conflict

Explanation: The Auditor profile requires impartial judgment, and CGR auditing standards require abstention where conflicts of interest impair independence. Prompt disclosure and removal from the conflicting assignment protect both actual objectivity and its appearance.

6What belongs in the audit planning memorandum before fieldwork?

A.Only the completed findings and management responses

B.Only the administrative arrangements for the audit team's travel

C.Objectives, scope, assessed risks, planned procedures, and required resources

D.A guarantee that the engagement will identify every accounting error

Explanation: The planning memorandum connects the auditor's understanding of the entity and its risks to the examination strategy. It guides the scope, procedures, timing, and resources rather than presenting completed results.

7Three treasury directors left a municipality within six months. Reconciliation reviews were missed during each handover. Which planning response is best?

A.Use the prior year's low control-risk assessment because the written procedures are unchanged

B.Revise the cash-control assessment and obtain stronger evidence over reconciliations and disbursements

C.Treat the missed reviews as evidence of theft and omit further testing

D.Increase reliance on management representations because the new director was not responsible for earlier records

Explanation: The missed reviews provide evidence that an important control did not operate consistently. The auditor should reassess reliance and adjust the nature, timing, or extent of procedures; turnover alone does not establish fraud.

8In MECIP:2015, which component concerns ethical commitments and the tone set by senior management?

A.Control de la Planificación

B.Control de la Implementación

C.Control de la Evaluación

D.Ambiente de Control

Explanation: Ambiente de Control addresses the institution's control culture, including senior management commitment and ethical agreements. MECIP:2015 names its own components, so these should be studied using that framework's terminology.

9Which example illustrates inherent risk rather than control risk or detection risk?

A.A reviewer fails to investigate an unreconciled bank difference

B.An auditor's sample misses a misstated payment

C.Cash is susceptible to theft because of its liquidity, before considering safeguards

D.A supervisor signs a payment without checking its authorization

Explanation: Inherent risk concerns susceptibility to significant error or irregularity before considering internal controls. The liquidity of cash is an intrinsic characteristic; failures of safeguards or audit procedures belong to other risk categories.

10For this exercise, an auditor sets overall materiality at 1% of a ₲ 50,000,000,000 budget. Three uncorrected overstatements are ₲ 125,000,000, ₲ 200,000,000, and ₲ 250,000,000. What is the correct aggregate comparison?

A.₲ 575,000,000 exceeds materiality by ₲ 75,000,000

B.₲ 250,000,000 is below materiality because only the largest error counts

C.₲ 575,000,000 is below materiality of ₲ 5,000,000,000

D.₲ 375,000,000 is below materiality because the smallest error is excluded

Explanation: The stated exercise threshold is 0.01 × ₲ 50,000,000,000 = ₲ 500,000,000. The errors total ₲ 575,000,000, exceeding it by ₲ 75,000,000; the 1% assumption is not a published CGR rule, and qualitative significance also requires judgment.

About the CGR Auditor Competition Exam

Independent OpenExamPrep practice for the specifically scoped CGR Auditor (Profesional), Ámbito Misional selection under Res. CGR N° 110/2026. This English-language MCQ study adaptation is not an official translation or format simulation and does not replace psychotechnical or competency-interview preparation.

Exam sponsor: Contraloría General de la República (CGR). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Documentary screening; qualifications 15, courses 5, written multiple-choice knowledge 35, written psychotechnical 5, experience 30, and competency interview 10 points. No separate assignment, practical demonstration, or case-study component is specified in Res. 110/2026.

Time Limit

not-published

Passing Score

Qualifying threshold unpublished in Res. 110/2026; merit ranking on a 100-point matrix for two Auditor vacancies

Exam / Certification Fees

Application/examination fee not published in Res. 110/2026; confirm with CGR

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

CGR 2026 competition documents · Source checked 2026-10-09Official index for the named 2026 selection; no later sitting is assumed.
Res. CGR N° 110/2026 · Source checked 2026-10-09Read all eight pages. Annex II defines the Auditor profile, two vacancies, competencies, duties, matrix, interview criteria, and conflicting shorter-experience scoring bands.
Res. CGR N° 121/2026 — Annex II rectification · Source checked 2026-10-09Read all three pages. Corrects the remuneration amount to Gs. 12,000,000 while retaining two permanent Auditor vacancies; it does not publish a new test duration, item count, fee, threshold, or language rule.
Ley N° 276/94 — Orgánica y Funcional de la CGR · Source checked 2026-10-09Legal cluster: Articles 1, 9, 10, 11, 18, and 20; no claim that CGR exercises only posterior control.
Manual de Auditoría Gubernamental del Paraguay · Source checked 2026-10-09Supporting professional study source for the profile: planning/risk, evidence/sampling, working papers, findings, responses, and follow-up. It is not asserted to be a separately published 2026 test syllabus.
CGR MECIP:2015 framework · Source checked 2026-10-09Public component summary; MECIP terminology is kept distinct from COSO component names.
INTOSAI ISSAI 200 — Financial Audit Principles · Source checked 2026-10-09Supporting financial-audit principles for materiality, risk responses, and qualified versus adverse/disclaimer opinions.
DNCP — 2026 verification concerning procurement splitting · Source checked 2026-10-09Official 20 May 2026 verification describes prohibited subdivision intended to evade the applicable selection procedure under Ley 7021/22. No monetary threshold or universal prohibition on justified lots is inferred.

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

5 local questions

Legal Framework and Ethics

CGR autonomy, powers, and independence.

5 local questions

Planning and Risk

Planning, MECIP:2015, risk, and materiality.

5 local questions

Evidence and Sampling

Evidence attributes, confirmations, and sampling.

5 local questions

Working Papers

Files, reviewability, confidentiality, and documentation integrity.

5 local questions

Fieldwork Procedures

Financial and procurement examination scenarios.

5 local questions

Findings and Reporting

Findings, responses, opinions, and follow-up.

Preparing for the CGR Auditor Competition Exam

What You Need to Know

Passing score: Qualifying threshold unpublished in Res. 110/2026; merit ranking on a 100-point matrix for two Auditor vacancies
Assessment: Documentary screening; qualifications 15, courses 5, written multiple-choice knowledge 35, written psychotechnical 5, experience 30, and competency interview 10 points. No separate assignment, practical demonstration, or case-study component is specified in Res. 110/2026.
Time limit: not-published
Exam / certification fees: Application/examination fee not published in Res. 110/2026; confirm with CGR Official sources

Using Our Practice Resources

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CGR Auditor Competition: Suggested Study Strategy

1Use the Auditor profile's competencies and duties to organize study of planning, evidence, fieldwork, and reporting.

2Separate CGR's audit and inquiry powers from judicial decisions, and retain treaty qualifications when studying multinational entities.

3Use MECIP:2015's own component names rather than substituting another framework's terminology.

4Treat the numerical assumptions in practice scenarios as exercise data, not official CGR percentages or legal thresholds.

5Practice explaining a supported conclusion clearly in Spanish while confirming official language arrangements with CGR.

Frequently Asked Questions

Which CGR selection does this bank cover?

The Auditor (Profesional), Ámbito Misional profile in Res. CGR N° 110/2026, dated 19 February 2026, with two permanent vacancies. It does not cover every CGR position or assert SICCA administration.

What is known about the official knowledge test?

It is a written multiple-choice test worth up to 35 points in the 100-point matrix. Item count, timed-paper duration, examination fee, and a qualifying score are not specified in the resolution.

How should the experience requirements be interpreted?

The profile states at least two years of profession-related public-sector experience and one year of general professional or public/private work experience. The matrix also assigns points to shorter periods. Those scoring bands do not establish a verified waiver of the profile requirements; ask CGR how the provisions apply. The resolution does not say the periods must be non-overlapping.

Is there an official topic weighting?

The profile supplies authoritative competencies and audit duties but no topic percentages. Our six equal study groups are an editorial allocation for that scope, not an official blueprint distribution.

What else must candidates prepare for?

Documentary and experience screening, the written psychotechnical test, and the competency interview remain part of selection. The interview considers technical command, understanding of the question, response clarity, coherence, and breadth of judgment. MCQs cannot demonstrate those performances.