최신 CGFM 무료덤프 - AGA Certified Government Financial Manager (CGFM)

A. ccountants

B. internal auditors

C. management

D. audit committee

A. establish a policy concerning fraud prevention.

B. review the revenue coverage requirements on outstanding bonds.

C. monitor a subgrantee for compliance to the grant restrictions.

D. monitor purchasing card charges for compliance with travel policies.

A. inherent risk

B. audit risk

C. detection risk

D. control risk

A. The auditor establishes materiality based on whether a misstatement would influence the judgement made by a reasonable user of the financial statements.

B. The auditor sets a standard percentage for all entities by transaction class.

C. The auditee determines what is material based on their understanding of how the financial statements may be used by third parties.

D. The entity's main provider of resources typically sets materiality levels for financial reporting.

A. suspicion of internal fraud.

B. knowledge of systemic deficiencies.

C. availability of qualified contractors.

D. lack of management expertise.

A. help managers improve service delivery.

B. improve program effectiveness.

C. improve internal management practices.

D. provide instructions on program reporting.

A. mail and check-clearing time.

B. internal office processing delays occurring prior to making deposits.

C. the writing of checks against insufficient funds.

D. delays in the availability of funds after transaction initiation.

A. an arbitrage agreement.

B. a reverse repurchase agreement.

C. a repurchase agreement.

D. a mutual buy-sell agreement.

A. drafts

B. warrants

C. checks

D. bank cards

A. accountability.

B. profitability.

C. cash availability.

D. responsibility.