CGFM試験無料問題集（115題）「AGA Certified Government Financial Manager (CGFM) 認定」

出題：1

To support optimal cash management vendor payment procedures, invoices with discount terms should be paid

A. on the discount date.

B. after the due date to increase cash flow.

C. on the due date, unless a charge is assessed for late payment.

D. prior to the due date to improve credit rating.

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：2

A purchasing officer is asked to select a vendor to provide office supplies. Which of the following vendors should beselected?

A. the third lowest priced qualified bidder who is pending state disbarment

B. the highest priced qualified bidder with the highest quality products

C. the mayor's high school classmate's company with the lowest qualified bid

D. the second lowest priced qualified bidder

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：3

The first step in assessing an agency's internal control program's compliance with applicable laws and regulations is to

A. contact the legislature to secure its views on any areas of regulatory noncompliance.

B. request a compliance review from the agency's chief legal officer.

C. develop an inventory of the applicable laws and regulations.

D. review legal actions against the agency for noncompliance with laws and regulations.

正解：C 解答を投票する

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出題：4

According to OMB Circular A-11, what analytical method should be used to measure the cost, schedule and performance goals of a capital asset acquisition project?

A. net present value

B. earned value management

C. future value

D. regression analysis

正解：B 解答を投票する

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出題：5

Which of the following would auditors issue an opinion on?

A. financial statement audits

B. compliance audits

C. performance audits

D. forensic audits

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：6

GPRA requires agencies to prepare and submit a strategic plan, an annual performance plan and

A. the prior year's audited financial report.

B. a five-year performance plan.

C. an annual performance report.

D. a SEA report.

正解：C 解答を投票する

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出題：7

The Federal Credit Reform Act of 1990 prescribes a special budget treatment for direct loans and loan guarantees that measures cash flows to and from the government using which financial analytical technique?

A. net present value

B. current value

C. future value

D. regression analysis

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：8

In addition to the Yellow Book, which group's external audit standards can the GAO reference?

A. Public Company Accounting Oversight Board

B. International Auditing and Assurance Standards Board.

C. AICPA

D. International Organization of Supreme Audit Institutions

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：9

A material weakness in internal control over financial reporting is defined as a deficiency that

A. results in a misstatement to the basic financial statements.

B. creates a reasonable possibility of a material misstatement to the financial statements that will not be detected in a timely manner.

C. results in a material misstatement in other accompanying financial information.

D. did not allow management to perform their assigned responsibility to prevent, detect and correct misstatements in a timelymanner.

正解：B 解答を投票する

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出題：10

In an internal control evaluation, what are the roles of management and the auditor regarding the risk of fraud, waste and abuse?

A. Management identifies risks, auditors assess control effectiveness.

B. Auditors identify risks, management implements control measures.

C. Management mitigates risks, auditors monitor compliance with controls.

D. Both management and auditors determine risk tolerance levels.

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

CGFM試験無料問題集「AGA Certified Government Financial Manager (CGFM) 認定」