AGA GFMC 問題集

質問 1：
A local government is reviewing the performance of a contractor that is collecting trash for the county.
Performance can be measured based upon the cost
A. per employee.
B. comparison with closest comparable jurisdiction.
C. per ton of trash collected.
D. per mile travelled.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 2：
In defining the audit objectives of a performance audit, auditors should evaluate whether the audited entity has
A. corrective actions to address prior findings and recommendations.
B. updated its financial reports' MD&A.
C. updated its vision and strategic mission statements.
D. internal controls in place.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 3：
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 4：
A township wants to buy a new piece of equipment that will reduce costs by $20,550 at the end of year 2. If the township could invest its funds at a rate of 10%, what is the most the township should spend now to get the return it desires?
A. $16,440
B. $20,550
C. $16,983
D. $18,495
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 5：
A key element in coputer-assisted audit techniques is
A. purchasing data mining software.
B. verifying internal controls.
C. writing the system audit program.
D. obtaining appropriate data.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Which of the following includes the aggregate level and types of risks that the organization is willing to assume in order to achieve its Strategic objectives?
A. risk and control assessment tool
B. risk profile
C. risk register
D. risk and control evaluation matrix
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 7：
In a performance aygit, due professional care is used to
A. obtain sufficient and competent evidence.
B. determine scope.
C. set materiality of financial statements.
D. present the findings in accordance with GAAP.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 8：
The National Performance Management Advisory Commission established a comprehensive framework that incorporates performance measurement into the
A. financial statements.
B. budget process.
C. internal control plan.
D. audit procedures.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 9：
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)