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

문제1

Entity management's appointment of a senior official to ensure the resolution of audit recommendations is a demonstration of management's

A. support for the audit process.

B. disagreement with the audit findings.

C. agreement with the audit findings.

D. delegation of authority.

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제2

Which element of an inventory management system includes determining how much stock to have on hand?

A. safeguard control

B. management control

C. inventory control

D. supply control

정답: C

설명: (DumpTOP 회원만 볼 수 있음)

문제3

According to the GAO, internal control is a process used by management to

A. develop a strategic plan.

B. design an ERM system.

C. set the tone at the top.

D. help an entity achieve its objectives.

정답: D

설명: (DumpTOP 회원만 볼 수 있음)

문제4

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. analyze grounds maintenance staffing levels

C. evaluate funds spent on grounds maintenance

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

정답: D

설명: (DumpTOP 회원만 볼 수 있음)

문제5

A local government is reviewing the performance of a contractor that is collecting trash for the county.
Performance can be measured based upon the cost

A. comparison with closest comparable jurisdiction.

B. per employee.

C. per mile travelled.

D. per ton of trash collected.

정답: D

설명: (DumpTOP 회원만 볼 수 있음)

문제6

The scope of a single audit engagement includes all of the following EXCEPT

A. performance results.

B. compliance with terms of the award.

C. financial statements.

D. internal controls.

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제7

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

A. audit procedures.

B. internal control plan.

C. budget process.

D. financial statements.

정답: C

설명: (DumpTOP 회원만 볼 수 있음)

문제8

Based on the data below, what can be concluded about outsourcing print job?

A. Outsourcing printing is feasible.

B. It is better to keep the printing in-house.

C. ABC Printing should be awarded the outsourcing contract.

D. Outsourcing printing is necessary.

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제9

The first step in the internal control evaluation process is

A. identifying potential risks.

B. documenting how transactions of events are processed.

C. identifying the effectiveness of management activities.

D. assessing the adequacy of controls.

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제10

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. develop an inventory of the applicable laws and regulations.

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

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

정답: B

설명: (DumpTOP 회원만 볼 수 있음)

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

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