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AGA CGFM(經認證的政府財務經理)認證考試是一項嚴格而全面的考試,旨在評估在政府財務管理領域工作的專業人員的能力和知識。該認證得到了聯邦,州和地方層面的組織和機構的認可,這是政府財務管理中許多職位的要求。
認證政府財務經理(CGFM)考試對於從事政府財務管理的專業人士來說是一項重要的認證。CGFM憑證由協會政府會計師(AGA)頒發,該專業組織致力於促進政府財務管理的卓越。
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要獲得CGFM認證,您必須具有來自認可的大學或學院的學士學位,並至少有24個會計,審計或財務管理課程學時。 或者,如果您已經完成MBA,會計碩士學位或相關領域的碩士學位,則可能符合資格。 您還需要具有至少兩年的政府財務管理的專業級別經驗。
問題 #110
Localities contract with a consulting engineer to make a preliminary feasibility study of a project, prepare a detailed design and construction specifications, coordinate construction activities, and advice on special problems that might occur during construction.
Consulting engineers are compensated in which of the following way/s?
答案:C
問題 #111
When reviewing a report on internal control from a shared service provider that noted a weakness, the agency should
答案:D
解題說明:
* Response to Weaknesses in Shared Service Providers:
* Shared service providers often issue reports on internal controls (e.g., SOC 1 or SOC 2 reports).
* When a weakness is identified, the recipient agency must evaluate whether compensating or mitigating controls exist to address the risk, ensuring continued reliability.
* Explanation of Answer Choices:
* A. Consider the existence of compensating or mitigating controls: Correct. This is a standard response to internal control weaknesses, as outlined in auditing and risk management best practices.
* B. Ask the service provider to correct the weakness: Incorrect. While this may be appropriate, the recipient agency is ultimately responsible for evaluating and addressing the risk.
* C. Dismiss the weakness: Incorrect. Ignoring a weakness can expose the agency to risk.
* D. Refer the weakness to the Contracting Officer: Incorrect. This may be part of the process, but the agency must first assess the impact and controls.
References:
* American Institute of Certified Public Accountants (AICPA),SOC Reports Guidance.
* Government Accountability Office (GAO),Internal Control Standards for Federal Agencies.
問題 #112
A successfully integrated technology solution for a CFO ties an organization's activities together and:
答案:A
問題 #113
An agency receives miscellaneous revenue and investment revenue. The January beginning balance is $12,000. Monthly revenue is projected to be $2,000 and monthly expenses are projected to be $1,800. The agency plans to purchase a $10,000 90-day bond at par value on January 15. The agency has a $20,000 90-day bond that matures on February 15. What is the projected cash balance at the end of March?
答案:A
問題 #114
The supply side fiscal policy reduces _________ and the Keynesian fiscal policy increases __________.
答案:A
問題 #115
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