GFMC試験無料問題集（117題）「AGA Examination 3: Governmental Financial Management and Control (GFMC) 認定」

出題：1

The Prompt Payment Act requires federal agencies to pay

A. invoices immediately when received.

B. interest when an invoice is paid late.

C. interest on intragovernmental invoices.

D. invoices no later than 60 days after receipt of the invoice.

正解：B 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

In defining the audit objectives of a performance audit, auditors should evaluate whether the audited entity has

A. corrective actions to address prior findings and recommendations.

B. updated its vision and strategic mission statements.

C. internal controls in place.

D. updated its financial reports' MD&A.

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：3

The Single Audit Act requires

A. federal departments to have single audits of financial management systems.

B. agencies to use an audit process to maximize the value of and manage acquisition risks.

C. financial statement audits of non-federal entities that receive or administer grant awards of federal funds.

D. agencies to establish and assess internal controls related to audits.

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：4

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

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：5

How may a city parks and recreation director meaningfully assess the performance of the department's grounds maintenance division?

A. use a single measure of citizen satisfaction with parks and recreation

B. evaluate funds spent on grounds maintenance

C. compare cost per acre maintained to cost per acre maintained in another jurisdiction

D. analyze grounds maintenance staffing levels

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：6

Performance measures that relate program inputs to program outcomes are called

A. cost-effectiveness measures.

B. activity measures.

C. process measures.

D. efficiency measures.

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：7

A state agency has begun a pilot program with a community action agency for a community-based approach to provide services to underserved areas. A review after the first year compared the number of families served by both agencies and identified efficiencies reached by having community involvement. What type of engagement was used to review the pilot program?

A. performance audit

B. attestation

C. financial audit

D. single audit

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)

GFMC試験無料問題集「AGA Examination 3: Governmental Financial Management and Control (GFMC) 認定」