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使用經驗證有效的GFMC資料高效地準備您的AGA GFMC：Examination 3: Governmental Financial Management and Control (GFMC)考試

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AGA GFMC 考試大綱：

主題
簡介

主題 1

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.

主題 2

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 3

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 4

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 5

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.

最新的 Government Financial Manager GFMC 免費考試真題 (Q53-Q58):

問題 #53
Using Benford Digital Analysis, an auditor can identify potential fraud when

A. a large contract is awarded to the director's close relative.
B. an employee receives kickbacks from real estate developers.
C. a higher-than-expected number of payment amounts to one vendor start with the number three.
D. a large number of contracts are awarded to one vendor.

答案：C

解題說明：
* Benford's Law and Fraud Detection:
* Benford's Lawis a statistical principle that predicts the frequency of leading digits in naturally occurring datasets.
* Deviations from the expected distribution (e.g., a higher-than-expected frequency of a specific leading digit) can indicate manipulation or fraud.
* For example, if too many payments start with the number "3," it suggests potential tampering.
* Explanation of Answer Choices:
* A. A higher-than-expected number of payment amounts to one vendor start with the number three: Correct. This aligns with how Benford's Law is used to detect anomalies in numerical data.
* B. A large number of contracts are awarded to one vendor: While concerning, this is not related to Benford's Law.
* C. A large contract is awarded to the director's close relative: This indicates a conflict of interest but is unrelated to Benford's Law.
* D. An employee receives kickbacks from real estate developers: This is fraud but cannot be identified using Benford's Law.
:
Association of Certified Fraud Examiners (ACFE),Fraud Detection Using Benford's Law.
GAO,Fraud Risk Management Framework.

問題 #54
Based on the data below, what can be concluded about outsourcing print job?

A. Outsourcing printing is feasible.
B. Outsourcing printing is necessary.
C. ABC Printing should be awarded the outsourcing contract.
D. It is better to keep the printing in-house.

答案：A

解題說明：
* Understanding the Scenario:The table compares the costs of four printing jobs performed by an
"Internal Print Shop" versus three external vendors (Ace Printing, ABC Printing, and Printing, Inc.).
Each vendor's pricing varies by print job type. The task is to evaluate whether outsourcing (hiring external vendors) is a reasonable alternative to keeping the work in-house.
* Key Considerations in Outsourcing:According to governmental accounting principles and budgeting practices outlined by theAssociation of Government Accountants (AGA), the decision to outsource should consider:
* Cost-effectiveness: Does outsourcing reduce costs without compromising quality or service delivery?
* Operational efficiency: Can outsourcing free up internal resources for other priorities?
* Comparative pricing: How do external vendor rates compare to internal costs for identical services?
* Analysis of the Print Jobs:Let's break down the cost comparison for each print job:
* Zone Map:Internal cost = $4.23.Cheapest vendor = Printing, Inc., at $4.00.Outsourcing is cheaper for this job.
* Agenda Packet:Internal cost = $23.18.Cheapest vendor = Printing, Inc., at $22.00.Outsourcing is cheaper for this job.
* Budget Cover:Internal cost = $840.00.Cheapest vendor = ABC Printing, at $624.30.Outsourcing is significantly cheaper for this job.
* Employee Benefit Brochure:Internal cost = $6.14.Cheapest vendor = ABC Printing, at $4.90.
Outsourcing is cheaper for this job.
* Conclusion Based on Analysis:
* Across all four print jobs, the lowest-cost external vendor always beats the Internal Print Shop's costs.
* From abudgetary perspective, outsourcing is feasible as it offers cost savings across all jobs.
* Why Not A, C, or D?:
* Option A(Keep printing in-house): Incorrect, as in-house costs are consistently higher than the cheapest external vendor.
* Option C(Outsourcing is necessary): Incorrect, as feasibility doesn't mean necessity; internal printing is still an option if other factors (like quality or control) outweigh costs.
* Option D(Award contract to ABC Printing): Incorrect, since the best vendor depends on the job (e.g., Printing, Inc. is cheaper for Zone Map and Agenda Packet).
:
Association of Government Accountants (AGA),Government Financial Manager Certification Study Guide:
Budgeting, Cost Accounting, and Auditing Principles.
Government Finance Officers Association (GFOA),Best Practices in Outsourcing and Procurement.
Federal Accounting Standards Advisory Board (FASAB),Cost Accounting Standards for Governmental Operations.

問題 #55
Business process re-engineering typically addresses all of the following EXCEPT the

A. technical environment.
B. organizational mission.
C. key processes.
D. human environment.

答案：B

解題說明：
* Business Process Re-Engineering (BPR):
* BPR focuses onredesigning key processesto achieve dramatic improvements in efficiency, effectiveness, and performance.
* It typically involves addressing technical systems, human factors, and process workflows, but it does not involve redefining the organization's mission, which is a strategic activity outside the scope of BPR.
* Explanation of Answer Choices:
* A. Key processes: Incorrect. Key processes are the primary focus of BPR.
* B. Human environment: Incorrect. BPR often addresses human factors, such as roles and responsibilities.
* C. Organizational mission: Correct. The mission is a strategic element and not typically redefined as part of process re-engineering.
* D. Technical environment: Incorrect. BPR often involves rethinking technical systems and workflows.
:
Hammer & Champy,Reengineering the Corporation: A Manifesto for Business Revolution.
GAO,Business Process Re-Engineering for Government Efficiency.

問題 #56
What is the formal tam for the listing and assessment of an agency's top risks?

A. risk profile
B. risk assessment
C. risk management plan
D. risk register

答案：A

解題說明：
What Is a Risk Profile?
Arisk profileis the formal listing and assessment of an agency's top risks. It identifies the risks that could significantly impact an organization's ability to achieve its objectives and prioritizes them based on factors like likelihood and impact.
Why Is the Risk Profile Important?
* The risk profile helps management focus on the most critical risks and allocate resources to address them effectively. It is a core element of enterprise risk management frameworks (e.g., COSO ERM).
* In the federal government,OMB Circular A-123requires agencies to maintain a risk profile as part of their internal control and risk management processes.
Why Other Options Are Incorrect:
* B. Risk Management Plan:This is broader and includes strategies for mitigating and monitoring risks, not just listing and assessing them.
* C. Risk Assessment:This is a process used to identify and evaluate risks but does not specifically refer to the formal listing of risks.
* D. Risk Register:While similar to a risk profile, a risk register typically includes more granular details, such as specific control measures, responsibilities, and timelines.
References and Documents:
* OMB Circular A-123:Requires federal agencies to develop a risk profile as part of their risk management framework.
* COSO ERM Framework (2017):Describes the risk profile as a tool for managing enterprise-wide risks.

問題 #57
Compliance reporting, under government auditing standards, identifies all of the following components EXCEPT

A. the auditor's responsibility for tests of compliance.
B. review of major internal control cycles.
C. areas of noncompliance.
D. the scope of the compliance testing.

答案：B

解題說明：
* Compliance Reporting Under Government Auditing Standards (GAS):
* GAS requires auditors to assess compliance with applicable laws, regulations, contracts, and grant agreements during audits.
* Compliance reporting typically includes:
* Identifying areas of noncompliance.
* Describing the auditor's responsibility for compliance testing.
* Outlining the scope of compliance testing.
* Explanation of Answer Choices:
* A. Areas of noncompliance: Included in compliance reporting to highlight where the entity failed to meet requirements.
* B. The auditor's responsibility for tests of compliance: GAS requires auditors to clarify their role in compliance testing.
* C. Review of major internal control cycles: Correct. While internal controls may be assessed, reviewing "major internal control cycles" is not a direct component of compliance reporting.
* D. The scope of the compliance testing: GAS mandates that the scope of testing be disclosed in the compliance report.
:
GAO,Government Auditing Standards (Yellow Book).
AICPA,Compliance Reporting Guidance for Government Audits.

問題 #58
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