最新的AGA GFMC免費考試真題

問題1

The first step in the internal control evaluation process is

A. identifying the effectiveness of management activities.

B. assessing the adequacy of controls.

C. documenting how transactions of events are processed.

D. identifying potential risks.

正確答案: D

說明：（僅 Fast2test 成員可見）

問題2

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

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

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

C. after the due date to increase cash flow.

D. on the discount date.

正確答案: D

說明：（僅 Fast2test 成員可見）

問題3

An analyst has identified several variables that may be impacting state lottery ticket sales, including investments in advertising, potential pay-out amounts and the size of lottery cards. Which of the following techniques would help determine the extent to which each variable is impacting sales?

A. cost-benefit analysis

B. regression analysis

C. content analysis

D. narrative analysis

正確答案: B

說明：（僅 Fast2test 成員可見）

問題4

The National Performance Management Advisory Commission established a comprehensive framework that incorporates performance measurement into the

A. internal control plan.

B. audit procedures.

C. financial statements.

D. budget process.

正確答案: D

說明：（僅 Fast2test 成員可見）

問題5

Planning to support ongoing financial operations in the event of a natural disaster is based on the assumption that

A. there may be no warning of the potential emergency.

B. leadership and staff will reconvene at an alternate location.

C. government agencies will need to operate as standalone organizations.

D. a fully redundant infrastructure will be available to staff at an alternate location.

正確答案: A

說明：（僅 Fast2test 成員可見）

問題6

As a way to ensure fiduciary responsiblity, a government entity should include which of the following in its investment policy?

A. permissible and non-permissible investment securities

B. prices and performance of its investment securities

C. historical allocations of investment securities

D. key and non-key investment security controls

正確答案: A

說明：（僅 Fast2test 成員可見）

問題7

The four general government auditing standards are

A. compliance, timeliness, qualifications and due professional care.

B. planning, internal controls, independence and irregularities.

C. supervision, planning, management controls and evidence.

D. qualifications, independence, due professional care and quality control.

正確答案: D

說明：（僅 Fast2test 成員可見）

問題8

Internal control over financial reporting means that management can reasonably make which of the following assertions?

A. Sufficient spending authority and financial resources exist to support reported expenditures.

B. A physical inventory has been conducted of all assets meeting the jurisdiction's capitalization threshold.

C. All assets and liabilities have been properly valued and, where applicable, all costs have been properly allocated.

D. Management has met its legislatively directed program goals.

正確答案: C

說明：（僅 Fast2test 成員可見）

問題9

Government entity SEA reporting provides users of general purpose financial reports with an

A. evaluation of the efficiency and effectiveness of governmental programs.

B. assessment of the accountability of the public administrators.

C. evaluation of the effects of changes in public policy.

D. assessment of financial condition and results of operations.

正確答案: A

說明：（僅 Fast2test 成員可見）

問題10

One of the five components of COSO ERM is

A. accepting risk.

B. changing environment.

C. complex calculations.

D. performance.

正確答案: D

說明：（僅 Fast2test 成員可見）

最新的AGA Examination 3: Governmental Financial Management and Control (GFMC) - GFMC免費考試真題

聯系我們

站內鏈接

最新更新