GFMC問題集、AGA実際の試験問題

質問 1

Cloud computing includes which of the following services?

A. gateway transmission

B. mainframe computing

C. hosted

D. satellite-to-satellite

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 2

What is the formal tam for the listing and assessment of an agency's top risks?

A. risk profile

B. risk register

C. risk management plan

D. risk assessment

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 3

A city decides to invest in a new piece of equipment and wants to know how long it will take to recover the amount invested by using the payback analysis technique. The city uses the following assumptions in its analysis:
* The cost of the equipment is $500,000.
* The equipment will generate $200,000 in revenue per year.
* The variable costs of operating the equipment will be $100,000 per year.
* The depreciation on the equipment will be $20,000 per year.
How long will it take the city to recover the amount invested in the new equipment?

A. 6 years and 3 months

B. Syears

C. 2 years and 6 months

D. 2 years and 9 months

正解: B

質問 4

Under the control environment component of internal control, management should

A. communicate quality information to achieve the entity's objectives.

B. demonstrate a commitment to integrity and ethical values.

C. establish and operate activities to monitor the internal control system.

D. implement control activities through policies.

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 5

Which of the following is an example of an internal control weakness?

A. The budget department staff is responsible for preparing the budget and for reporting on budget cost variances.

B. The contract department staff awards contracts and maintains a database for vendor information.

C. The accounting department has one clerk prepare vendor payments and another clerk reconcile bank accounts.

D. Management policy allows project managers to oversee controls of companies in which they have a material interest.

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 6

Based on the data below, what can be concluded about outsourcing print job?

A. ABC Printing should be awarded the outsourcing contract.

B. Outsourcing printing is necessary.

C. Outsourcing printing is feasible.

D. It is better to keep the printing in-house.

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 7

A variable that would influence management's decision to hire contractors to perform management control evaluations is

A. availability of qualified contractors.

B. lack of management expertise.

C. suspicion of internal fraud.

D. knowledge of systemic deficiencies.

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 8

A primary deterrent to fraud is

A. performance of employee background checks.

B. delegation of responsibility without oversight.

C. the fear of detection.

D. job satisfaction and sense of "team."

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 9

Government entity SEA reporting provides users of general purpose financial reports with an

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

B. evaluation of the efficiency and effectiveness of governmental programs.

C. assessment of financial condition and results of operations.

D. assessment of the accountability of the public administrators.

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 10

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. narrative analysis

B. regression analysis

C. content analysis

D. cost-benefit analysis

正解: B

解説: (PassTest メンバーにのみ表示されます)

AGA Examination 3: Governmental Financial Management and Control (GFMC) - GFMC 模擬練習