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CGFM最新考證 & CGFM題庫分享

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>> CGFM最新考證 <<

CGFM題庫分享 - CGFM考題

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最新的 AGA CGFM CGFM 免費考試真題 (Q16-Q21):

問題 #16
Which of the following acts requires federal agencies to pay interest to state government funds for entitlements that are not provided in a timely manner?

• A. Debt Collection Improvement Act
• B. Cash Management Improvement Act
• C. Accountability for Tax Dollars Act
• D. CFO Act

答案：B

解題說明：
What Does the Cash Management Improvement Act (CMIA) Do?
* CMIA governs the transfer of federal funds to state governments and ensures timely and efficient use of these funds.
* If federal agencies fail to provide funds for entitlements (e.g., Medicaid) in a timely manner, CMIA requires them to payinterestto state governments for the delays.
* This ensures states are compensated for any financial burden caused by delayed federal transfers.
Why Other Options Are Incorrect:
* A. Debt Collection Improvement Act:Focuses on improving debt collection practices for the federal government, not entitlements or interest payments to states.
* B. CFO Act:Improves federal financial management but does not address payment timeliness or interest.
* C. Accountability for Tax Dollars Act:Expands audit requirements but does not involve compensation for delays.
References and Documents:
* CMIA (1990):Requires federal agencies to pay interest on late entitlement payments to states.
* Treasury Financial Manual:Details CMIA interest payment provisions.

問題 #17
In relation to financial reporting, who evaluates internal controls to support an opinion on a fair presentation of the financial statements?

• A. the program office
• B. the independent auditor
• C. management
• D. the audit committee

答案：B

解題說明：
Role of the Independent Auditor in Financial Reporting:
* Independent auditors evaluate internal controls as part of their audit procedures to support an opinion on the fair presentation of the financial statements. This includes assessing whether internal controls over financial reporting are designed and operating effectively.
* This evaluation helps ensure that financial statements are free of material misstatements, whether due to error or fraud.
Why Management Does Not Do This:
* Managementdesigns and implements internal controls but does not evaluate them to support the auditor's opinion. Management's responsibility is to certify the accuracy of the financial statements, while the auditor provides an independent opinion.
Why Other Options Are Incorrect:
* C. The program office:This entity oversees operations but does not perform evaluations to support an audit opinion.
* D. The audit committee:The committee provides oversight of the audit process but does not perform the evaluation itself.
References and Documents:
* GAAS (Generally Accepted Auditing Standards):Outlines the responsibilities of independent auditors regarding internal control evaluation.
* GAO Yellow Book:Specifies the role of external auditors in evaluating internal controls during financial audits.

問題 #18
A state legislature wants to determine if the non-profit agency that received revenue from personalized license plates fees used the money appropriately. To make this assessment the legislature should request:

• A. an internal control review.
• B. an attestation.
• C. a performance audit.
• D. a financial audit.

答案：C

問題 #19
All of the following are ways to eliminate risk EXCEPT:

• A. Require that safety equipment such as goggles, gloves and special shoes be worn.
• B. Assessment and examination of historical experience
• C. Duplicate and store valuable materials and computer files at another site
• D. Prohibit employees with poor driving records from operating motorized equipment

答案：B

問題 #20
Management's ability to monitor for financial control weakness is most compromised if

• A. performance data is inaccurate.
• B. collusion is present.
• C. financial data is inaccurate.
• D. theft has occurred.

答案：B

解題說明：
* Collusion as a Threat to Monitoring:
* Collusion occurs when two or more individuals work together to circumvent internal controls.
* Even with strong controls in place, collusion can undermine monitoring because it allows individuals to bypass controls without detection.
* Explanation of Answer Choices:
* A. Theft has occurred: Incorrect. While theft is a problem, it is often detected if controls and monitoring are functioning properly.
* B. Financial data is inaccurate: Incorrect. Inaccurate financial data can compromise decision- making, but strong monitoring can help detect and correct errors.
* C. Performance data is inaccurate: Incorrect. While inaccurate performance data is problematic, it does not directly compromise the monitoring of financial control weaknesses.
* D. Collusion is present: Correct. Collusion is the most significant threat because it undermines the effectiveness of internal controls and makes monitoring ineffective.
References:
* GAO,Standards for Internal Control in the Federal Government (Green Book).
* Association of Certified Fraud Examiners (ACFE),Fraud Risk Management Framework.

問題 #21
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