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：
What is the first step on performing a risk assessment under the COSO Internal Control Framework?
A. identification of risks
B. setting risk tolerance levels
C. defining internal control objectives
D. review of prior audit findings
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 2：
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 3：
A sound investment category for pension funds that can be easily valued is
A. internal investment pools.
B. reverse repurchase agreements.
C. derivative instruments.
D. open-ended mutual funds.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 4：
Who is responsible for resolving single audit findings?
A. the awarding agency
B. the external auditors
C. the audit committee
D. the recipient agency
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 5：
Forensic accounting includes performance of all of the following tasks EXCEPT
A. preventing fraud.
B. serving as an expert witness.
C. interviewing all related parties to fraud.
D. auditing accounting records to prove or disprove fraud.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 6：
The Single Audit Act requires
A. federal departments to have single audits of financial management systems.
B. agencies to use an audit process to maximize the value of and manage acquisition risks.
C. agencies to establish and assess internal controls related to audits.
D. financial statement audits of non-federal entities that receive or administer grant awards of federal funds.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 7：
A performance measurement that is measured the same way over several periods is
A. relevant.
B. timely.
C. consistent.
D. reliable.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 8：
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
正解：A
解説: (Pass4Test メンバーにのみ表示されます)