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

문제1

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)

문제2

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. single audit

B. financial audit

C. attestation

D. performance audit

정답: D

설명: (DumpTOP 회원만 볼 수 있음)

문제3

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. $485,000

C. $440,000

D. $186,023

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제4

Government performance measurement promotes

A. accountability.

B. profitability.

C. cash availability.

D. responsibility.

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제5

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. assessment of financial condition and results of operations.

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

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제6

The Single Audit Act requires

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

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

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.

정답: C

설명: (DumpTOP 회원만 볼 수 있음)

문제7

Cloud computing includes which of the following services?

A. satellite-to-satellite

B. mainframe computing

C. hosted

D. gateway transmission

정답: C

설명: (DumpTOP 회원만 볼 수 있음)

문제8

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. regression analysis

B. cost-benefit analysis

C. narrative analysis

D. content analysis

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제9

Management's need for real-time access to data is facilitated when

A. data is represented visually and includes information that indirectly relates to the subject matter.

B. data supporting dashboards are updated every quarter.

C. the prior year's financial statement data underlies the management reports used to decide on future expenditures.

D. complex data sets are available on demand, presented with minimal distractions.

정답: D

설명: (DumpTOP 회원만 볼 수 있음)

문제10

Which action represents an internal control deficiency in an agency responsible for building and maintaining dams?

A. The agency checks the references of bidders.

B. The agency releases the contractor's bond only after assuring that all work is performed satisfactorily.

C. The agency responds to the maintenance needs only as complaints are received or as employees report problems.

D. The agency inspects the completed work to assure compliance with the contract specifications.

정답: C

설명: (DumpTOP 회원만 볼 수 있음)

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

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