最新なAGA CGFM問題集（115題）、真実試験の問題を全部にカバー！

質問 1：
All of the following ae among the stated purposes of GPRA EXCEPT to
A. help managers improve service delivery.
B. provide instructions on program reporting.
C. improve program effectiveness.
D. improve internal management practices.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 2：
The Prompt Payment Act requires federal agencies to pay
A. interest on intragovernmental invoices.
B. invoices immediately when received.
C. interest when an invoice is paid late.
D. invoices no later than 60 days after receipt of the invoice.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 3：
Which action represents an internal control deficiency in an agency responsible for building and maintaining dams?
A. The agency responds to the maintenance needs only as complaints are received or as employees report problems.
B. The agency inspects the completed work to assure compliance with the contract specifications.
C. The agency checks the references of bidders.
D. The agency releases the contractor's bond only after assuring that all work is performed satisfactorily.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 4：
The first step when gathering data for making strategic sourcing decisions is
A. contacting business units to find out if there are existing purchasing contracts in place.
B. researching spend data by category for each business unit.
C. developing supplier performance measures to add into the purchase agreements.
D. contacting vendors to submit bids under the request for bid process.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 5：
The Federal Credit Reform Act requires complex calculations, which are likely to include errors. This is an example of
A. audit risk.
B. inherent risk.
C. control risk.
D. detection risk.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 6：
In an attestation engagement, which party would make an assertion about a subject matter?
A. auditor
B. practitioner
C. user
D. management
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 7：
A state transfers cagh to a broker and the broker transfers securities to the state, promising to repay the cash plus interest in exchange for the return of the same securities. This transaction is an example of
A. a mutual buy-sell agreement.
B. a repurchase agreement.
C. a reverse repurchase agreement.
D. an arbitrage agreement.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 8：
A single audit report will include an opinion or disclaimer of opinion that the financial statements are
A. free from fraud.
B. fairly presented in accordance with GAO.
C. fairly presented in accordance with GAAP.
D. fairly presented in accordance with GASB.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 9：
A variable that would influence management's decision to hire contractors to perform management control evaluations is
A. knowledge of systemic deficiencies.
B. suspicion of internal fraud.
C. availability of qualified contractors.
D. lack of management expertise.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)