Under government fuditing standards, auditors performing financial statement audits must
A. identify violations of laws which could be punishable by monetary penalties.
B. identify expenditures that exceed the related obligations.
C. design tests to assess compliance with laws, regulations, contracts and grant agreements.
D. design tests to detect fraud, waste and abuse.
正解:C
解説: (Pass4Test メンバーにのみ表示されます)
質問 2:
Earned value management is preferred over traditional project management because
A. traditional project management is used to monitor progress and deliverables of larger projects.
B. earned value management is used to monitor progress and deliverables of smaller projects.
C. earned value management provides information about status of deliverables, funds and time expended.
D. traditional project management provides information about status of deliverables, funds and time expended.
正解:C
解説: (Pass4Test メンバーにのみ表示されます)
質問 3:
One of the minimum components of a government financial system is
A. debt-reduction analysis.
B. automated transaction processing.
C. general ledger account definition.
D. performance management reporting.
正解:C
解説: (Pass4Test メンバーにのみ表示されます)
質問 4:
A federal government agency that expends beyond its appropriation is in violation of the
A. Federal Managers' Financial Integrity Act.
B. Federal Financial Management Improvement Act.
C. Antideficiency Act.
D. Sarbanes-Oxley Act.
正解:C
解説: (Pass4Test メンバーにのみ表示されます)
質問 5:
If a state treasurer wants to evaluate a variety of alternative long-term investments, which financial analysis should be used?
A. net present value analysis
B. ratio analysis
C. regression analysis
D. horizontal analysis
正解:A
解説: (Pass4Test メンバーにのみ表示されます)
質問 6:
Performance measures that report the results of providing goods or services are known as
A. activity measures.
B. workload measures.
C. output measures.
D. outcome measures.
正解:C
解説: (Pass4Test メンバーにのみ表示されます)
質問 7:
When reviewing a report on internal control from a shared service provider that noted a weakness, the agency should
A. dismiss the weakness.
B. refer the weakness to the Contracting Officer.
C. ask the service provider to correct the weakness.
D. consider the existence of compensating or mitigating controls.
正解:D
解説: (Pass4Test メンバーにのみ表示されます)
979 お客様のコメント





すず** -
このGFMCは初心者にとってはわかりやすい素晴らしい問題集になっております。試験に受かりましたよ。