First, if the examiner, either in the exam or in an exam-related text on the CASA site, specifies a conversion factor, then that is the one to use, quite obviously. Bob will be able to comment on this for you.
Otherwise, with a non-legally defined conversion, you can use whatever number of decimals floats your boat. With this one, a more accurate conversion would be something like 1 USG = 3.7854 .. beyond this number of decimals and it gets a little silly for practical work.
Consider that,
(a) for 3.8, the error is around 0.4 percent, while
(b) for 3.78 or 3.79, the error is around 0.1 percent.
For practical aviation work, such error levels are fine so it doesn't really matter all that much which you use. Having said that, it isn't much harder to remember another decimal place so I would run (as a general rule here) with either 3.78 or 3.79. If you are a bit of a math purist, you would go with 3.79 as it is marginally closer to the conversion value but, all in all, it really doesn't matter.
Some conversions are defined exactly, eg 1 inch = 25.4 mm so that makes life easier. See, for instance,
en.wikipedia.org/wiki/Inch.