AGA CGFM 問題集

質問 1：
Simplified acquisition processes assist an agency by
A. providing access to bulk purchase discounts and reducing administrative costs.
B. reducing acquisition staff and managerial oversight.
C. increasing the number of requisitions processed.
D. maintaining the competitive bid requirement and allowing credit card purchases.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 2：
According to the GAO, internal control is a process used by management to
A. develop a strategic plan.
B. design an ERM system.
C. set the tone at the top.
D. help an entity achieve its objectives.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Which of the following is an example of an internal control weakness?
A. The contract department staff awards contracts and maintains a database for vendor information.
B. The accounting department has one clerk prepare vendor payments and another clerk reconcile bank accounts.
C. Management policy allows project managers to oversee controls of companies in which they have a material interest.
D. The budget department staff is responsible for preparing the budget and for reporting on budget cost variances.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which of the following statements from an audit finding is the condition?
A. Finance Department personnel did not regularly review purchases to ensure compliance.
B. Government policy requires a cardholder to submit receipts for all purchases.
C. We recommend that the government implements a timely review of all credit card purchases.
D. We identified multiple credit card purchases without receipts to support them.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Compliance reporting, under government auditing standards, identifies all of the following components EXCEPT
A. review of major internal control cycles.
B. areas of noncompliance.
C. the scopeof the compliance testing.
D. the auditor's responsibility for tests of compliance.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Which action represents an internal control deficiency in an agency responsible for building and maintaining dams?
A. The agency inspects the completed work to assure compliance with the contract specifications.
B. The agency releases the contractor's bond only after assuring that all work is performed satisfactorily.
C. The agency responds to the maintenance needs only as complaints are received or as employees report problems.
D. The agency checks the references of bidders.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 7：
What is the basis for determining materiality for financial audits?
A. The auditor establishes materiality based on whether a misstatement would influence the judgement made by a reasonable user of the financial statements.
B. The auditee determines what is material based on their understanding of how the financial statements may be used by third parties.
C. The auditor sets a standard percentage for all entities by transaction class.
D. The entity's main provider of resources typically sets materiality levels for financial reporting.
正解：A
解説: (Topexam メンバーにのみ表示されます)