CGFM 無料問題集「AGA Certified Government Financial Manager (CGFM)」

（A）monitor a subgrantee for compliance to the grant restrictions.

（B）monitor purchasing card charges for compliance with travel policies.

（C）review the revenue coverage requirements on outstanding bonds.

（D）establish a policy concerning fraud prevention.

（A）set materiality of financial statements.

（B）determine scope.

（C）obtain sufficient and competent evidence.

（D）present the findings in accordance with GAAP.

（A）invoices immediately when received.

（B）invoices no later than 60 days after receipt of the invoice.

（C）interest on intragovernmental invoices.

（D）interest when an invoice is paid late.

（A）prices and performance of its investment securities

（B）historical allocations of investment securities

（C）permissible and non-permissible investment securities

（D）key and non-key investment security controls

（A）risk assessment

（B）risk register

（C）risk profile

（D）risk management plan

（A）there may be no warning of the potential emergency.

（B）government agencies will need to operate as standalone organizations.

（C）a fully redundant infrastructure will be available to staff at an alternate location.

（D）leadership and staff will reconvene at an alternate location.

（A）process measures.

（B）activity measures.

（C）efficiency measures.

（D）cost-effectiveness measures.

（A）compare cost per acre maintained to cost per acre maintained in another jurisdiction

（B）use a single measure of citizen satisfaction with parks and recreation

（C）evaluate funds spent on grounds maintenance

（D）analyze grounds maintenance staffing levels

（A）obtaining appropriate data.

（B）verifying internal controls.

（C）purchasing data mining software.

（D）writing the system audit program.

（A）flow charting.

（B）a regression analysis.

（C）a cash flow analysis.

（D）a payback analysis.