最新的AGA CGFM免費考試真題

問題1

In a performance aygit, due professional care is used to

A. present the findings in accordance with GAAP.

B. determine scope.

C. obtain sufficient and competent evidence.

D. set materiality of financial statements.

正確答案: C

說明：（僅 Fast2test 成員可見）

問題2

Which of the following acts requires federal agencies to pay interest to state government funds for entitlements that are not provided in a timely manner?

A. Cash Management Improvement Act

B. Debt Collection Improvement Act

C. Accountability for Tax Dollars Act

D. CFO Act

正確答案: A

說明：（僅 Fast2test 成員可見）

問題3

All of the following ae among the stated purposes of GPRA EXCEPT to

A. improve internal management practices.

B. help managers improve service delivery.

C. improve program effectiveness.

D. provide instructions on program reporting.

正確答案: D

說明：（僅 Fast2test 成員可見）

問題4

An employee is set to receive a lumpsum payment of $500,000 in ten years. The agency uses an opportunity rate of 12% for its investments. If inflation is 3%, how much must the agency invest today to cover the future lumpsum payment?

A. $160,986

B. $440,000

C. $485,000

D. $186,023

正確答案: A

說明：（僅 Fast2test 成員可見）

問題5

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

A. AICPA

B. International Auditing and Assurance Standards Board.

C. Public Company Accounting Oversight Board

D. International Organization of Supreme Audit Institutions

正確答案: D

說明：（僅 Fast2test 成員可見）

問題6

According to OMB Circular A-50, who holds personal responsibility for ensuring that disagreements with audit findings and recommendations are resolved?

A. inspector general

B. OMB deputy director for management

C. audit follow-up official

D. comptroller general

正確答案: C

說明：（僅 Fast2test 成員可見）

問題7

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

A. updated its financial reports' MD&A.

B. updated its vision and strategic mission statements.

C. corrective actions to address prior findings and recommendations.

D. internal controls in place.

正確答案: C

說明：（僅 Fast2test 成員可見）

問題8

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

A. Both management and auditors determine risk tolerance levels.

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

C. Management identifies risks, auditors assess control effectiveness.

D. Auditors identify risks, management implements control measures.

正確答案: C

說明：（僅 Fast2test 成員可見）

問題9

A key element in coputer-assisted audit techniques is

A. writing the system audit program.

B. verifying internal controls.

C. purchasing data mining software.

D. obtaining appropriate data.

正確答案: D

說明：（僅 Fast2test 成員可見）

問題10

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

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

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

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

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

正確答案: C

說明：（僅 Fast2test 成員可見）

最新的AGA Certified Government Financial Manager (CGFM) - CGFM免費考試真題

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