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GFMC題庫更新 & GFMC最新考題

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>> GFMC題庫更新 <<

選擇GFMC題庫更新 - 擺脫Examination 3: Governmental Financial Management and Control (GFMC)考試困境

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AGA GFMC 考試大綱：

主題
簡介

主題 1

Financial Management Functions: This section of the exam measures the competencies of public sector finance officers and treasury analysts in managing financial operations in government environments. It covers essential areas such as cash flow practices, investment strategy, debt recovery, and procurement processes. Candidates are expected to understand property and inventory systems, evaluate IT-based financial systems, and apply emerging technologies. Shared services and project management principles are also included as foundational knowledge areas.

主題 2

Internal Control: This section of the exam measures the capabilities of compliance officers and internal auditors in implementing and evaluating internal control systems. It includes knowledge of COSO frameworks, OMB standards, and audit procedures aimed at fraud prevention and legal compliance. Candidates must understand roles and responsibilities related to internal control, risk assessment, reporting mechanisms, and enterprise risk management frameworks.

主題 3

Financial and Managerial Analysis Techniques: This section of the exam measures the skills of budget analysts and financial managers in using quantitative tools and data to assess financial decisions. It includes techniques like trend and ratio analysis, forecasting, regression, and data analytics. It also tests understanding of data sources, reliability, and how forensic auditing can be used for deeper insight into financial activities.

主題 4

Auditing: This section of the exam measures the auditing knowledge of financial controllers and government auditors. It focuses on audit standards, types of audits, the audit process, and the responsibilities of both auditors and auditees. Key topics include audit preparation, follow-up, independence, materiality, and the scope of the Single Audit Act. Candidates are also expected to be familiar with fieldwork, reporting, and confidentiality concerns relevant to public sector audits.

主題 5

Performance Measurement
Metrics
Service Efforts and Accomplishments: This section of the exam measures the ability of program managers and strategic planners to align performance indicators with organizational outcomes. It covers the integration of financial and non-financial metrics with strategic goals, the importance of transparency and accountability, and how performance data informs budgetary decisions. Candidates must understand stakeholder engagement, baseline setting, legal compliance, and benchmark creation.

最新的 Government Financial Manager GFMC 免費考試真題 (Q27-Q32):

問題 #27
One of the five components of COSO ERM is

A. complex calculations.
B. performance.
C. changing environment.
D. accepting risk.

答案：B

解題說明：
What Is COSO ERM?
TheCOSO Enterprise Risk Management (ERM) Frameworkis a widely accepted framework that helps organizations identify, assess, and manage risks while creating value. The five components of COSO ERM are:
* Governance and Culture
* Strategy and Objective-Setting
* Performance
* Review and Revision
* Information, Communication, and Reporting
Why Is Performance a Key Component?
* ThePerformancecomponent focuses on identifying, assessing, and prioritizing risks to achieving an organization's objectives. It includes implementing risk responses (e.g., avoiding, reducing, sharing, or accepting risks) and monitoring their effectiveness.
Why Other Options Are Incorrect:
* B. Changing Environment:This is not a COSO ERM component but a general factor influencing risk management.
* C. Complex Calculations:This is not relevant to COSO ERM.
* D. Accepting Risk:While accepting risk is part of risk responses, it is not one of the five COSO ERM components.
References and Documents:
* COSO ERM Framework (2017):Details the five components of ERM and their application in managing risks.

問題 #28
According to OMB Circular A-50, who holds personal responsibility for ensuring that disagreements with audit findings and recommendations are resolved?

A. audit follow-up official
B. OMB deputy director for management
C. comptroller general
D. inspector general

答案：A

解題說明：
What Does OMB Circular A-50 Require?
* OMB Circular A-50establishes policies for resolving and following up on audit findings and recommendations. It assignspersonal responsibilityto anaudit follow-up officialwithin the agency for ensuring that disagreements with audit findings are resolved and that corrective actions are implemented.
Why Is the Audit Follow-Up Official Responsible?
* The follow-up official ensures the agency responds appropriately to audit findings, tracks corrective actions, and resolves disagreements in a timely manner. This ensures accountability and compliance with audit recommendations.
Why Other Options Are Incorrect:
* A. Comptroller General:The Comptroller General leads the GAO and oversees audits but is not responsible for resolving disagreements within agencies.
* B. OMB Deputy Director for Management:Provides guidance on audit policies but does not hold personal responsibility for resolving disagreements.
* C. Inspector General:Performs audits and investigations but does not resolve disagreements over audit findings.
References and Documents:
* OMB Circular A-50:Specifies that the audit follow-up official holds responsibility for resolving disagreements.
* GAO Yellow Book:Discusses the roles and responsibilities of various officials in audit processes.

問題 #29
A sound investment category for pension funds that can be easily valued is

A. internal investment pools.
B. reverse repurchase agreements.
C. derivative instruments.
D. open-ended mutual funds.

答案：D

解題說明：
What Are Open-Ended Mutual Funds?
* Open-ended mutual funds are investment vehicles that allow investors to buy and sell shares at the current net asset value (NAV), which is determined daily.
* These funds are highly liquid and can be easily valued, making them a sound investment option for pension funds.
Why Are They Suitable for Pension Funds?
* Pension funds require investments that are easily valued, transparent, and provide liquidity to meet benefit obligations. Open-ended mutual funds meet all these criteria.
Why Other Options Are Incorrect:
* B. Reverse repurchase agreements:While they can be part of investment strategies, they are not easily valued compared to open-ended mutual funds.
* C. Derivative instruments:Derivatives can be complex and difficult to value, making them less suitable for pension funds that prioritize transparency and simplicity.
* D. Internal investment pools:These are investment vehicles used by governments, but their valuation may not be as straightforward or frequent as mutual funds.
References and Documents:
* GAO Guide to Investment Management for Pension Funds:Recommends transparent, easily valued investments like mutual funds.
* AICPA Pension Plan Audit Guidelines:Emphasizes liquidity and valuation in pension fund investments.

問題 #30
When planning for local government financial statement audit, what data source should the auditor consider first?

A. fund financial statements
B. reconciliations between fund financial statements
C. previous audit findings
D. government-wide financial statements

答案：C

解題說明：
* Importance of Prior Audit Findings:
* When planning a local government financial statement audit, auditors should first review previous audit findingsto identify recurring issues, control weaknesses, or non-compliance areas. This helps auditors focus on areas of higher risk and guides the development of an effective audit strategy.
* Explanation of Answer Choices:
* A. Government-wide financial statements: Important, but these are reviewed after identifying risk areas from prior findings.
* B. Fund financial statements: These are part of the audit process but not the starting point for planning.
* C. Reconciliations between fund financial statements: These are analyzed during the audit but come later in the process.
* D. Previous audit findings: Correct. Reviewing past findings ensures the auditor addresses previously identified risks and compliance issues.
:
GAO,Government Auditing Standards (Yellow Book).
AICPA,Audit Planning and Risk Assessment Best Practices.

問題 #31
In relation to financial reporting, who evaluates internal controls to support an opinion on a fair presentation of the financial statements?

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

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 #32
......

VCESoft 應一些考友的需要，在第一時間內及時更新了 GFMC 這門題目，更新之後的 GFMC 擬真試題覆蓋率100%。考生可在反復練習這份真題的基礎上，多思考，多總結，通過 GFMC 考試就沒有問題了。建議的是，一定要瞭解這門考試的最新動態資訊，這樣才能在考試中做到隨機應變。而我們就是一個可以滿足很多參加AGA GFMC 認證考試的IT人士的需求的網站。

GFMC最新考題: https://www.vcesoft.com/GFMC-pdf.html

P.S. VCESoft在Google Drive上分享了免費的、最新的GFMC考試題庫：https://drive.google.com/open?id=16n6g-nN5Sun7yU5sLKuzJfh-Q_8E09Ub

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