AGA Certified Government Financial Manager (CGFM) - CGFM 模擬練習
An agency benefit program allows employees who commute by public transit up to 10 free taxi trips home per calendar year. Employees can use the program for personal or family health emergencies. The most appropriate method to check for abuse of this program is
正解: A
解説: (PassTest メンバーにのみ表示されます)
The National Performance Management Advisory Commission established a comprehensive framework that incorporates performance measurement into the
正解: A
解説: (PassTest メンバーにのみ表示されます)
All of the following ae among the stated purposes of GPRA EXCEPT to
正解: B
解説: (PassTest メンバーにのみ表示されます)
In defining the audit objectives of a performance audit, auditors should evaluate whether the audited entity has
正解: D
解説: (PassTest メンバーにのみ表示されます)
The basic steps in fraud audits include all of the following EXCEPT
正解: A
解説: (PassTest メンバーにのみ表示されます)
Performance measures that relate program inputs to program outcomes are called
正解: B
解説: (PassTest メンバーにのみ表示されます)
The Parking Fund for a government entity has the following information in its Statement of Net Position.
Calculate the current ratio.
Total current assets$1,320
Total non-current assets$8,100
Total assets$9,420
Total current liabilities$ 810
Total non-current liabilities$ 360
Total liabilities$1,170
Total net position$8,250
Calculate the current ratio.
Total current assets$1,320
Total non-current assets$8,100
Total assets$9,420
Total current liabilities$ 810
Total non-current liabilities$ 360
Total liabilities$1,170
Total net position$8,250
正解: B
解説: (PassTest メンバーにのみ表示されます)
The four general government auditing standards are
正解: D
解説: (PassTest メンバーにのみ表示されます)