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Carl Fisher Carl Fisher

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AGA CGFM日本語版参考書 & CGFM赤本勉強

1年以内にクライアントに無料アップデートを提供します。クライアントは、最新の業界動向を学び理解するために、より多くのCGFMガイド資料を入手できます。 CGFM実践ガイドの更新をタイムリーかつ定期的に担当する専門の専門家チームを強化します。彼らは、優れた公開著者の論文と業界内の最新の新しい知識ポイントを参照して、CGFMトレーニング資料を更新します。 1年後、クライアントは購入時に50％の割引を享受でき、古いクライアントは特定の割引を享受できます

Certified Government Financial Manager（CGFM）試験は、公共財務管理部門で働く個人を対象とした専門資格プログラムです。政府財務管理職の支援を行う組織であるAGA（Government Accountants Association）は、CGFMプログラムを開発して、政府財務マネージャーのスキルと知識を向上させ、その分野で高い専門性を持つ人々を認めることを目的としています。CGFM認定は、公共財務管理業界で高く評価され、連邦、州、地方政府機関、および政府機関と協力する民間企業によっても認められています。

この認定は、政府の財務管理の専門家にサービスを提供する専門組織である政府会計士協会（AGA）によって発行されます。この認定は、米国政府の説明責任局（GAO）によって認識され、GS-11レベルを超えるすべての政府財務管理職に必要です。

>> AGA CGFM日本語版参考書 <<

試験の準備方法-最新のCGFM日本語版参考書試験-正確的なCGFM赤本勉強

これらの問題を解決するための基本的な方法は、社会の発展よりも速いスピードで成長することです。現場では、AGA認定を取得して、自分自身を改善し、より良いあなたとより良い未来を目指してください。それにより、あなたはあなたの職業で認められます。 CGFM試験トレントは、より大企業に注意を向けさせる能力を証明できます。その後、より良い仕事を取得し、適切な職場に行くための選択肢があります。そして、CGFM試験問題は、98％以上の高い品質と高い合格率で有名です。 CGFM学習ガイドをお試しください。

認定プログラムは、政府の財務管理の専門家の利益を代表する専門組織である政府会計士協会（AGA）によって管理されています。 AGAは、1950年の設立以来、政府の財務管理の主要な擁護者でした。

AGA Certified Government Financial Manager (CGFM) 認定 CGFM 試験問題 (Q100-Q105):

質問 # 100
A capital asset transferred to another department within the same government should be

A. retained in the government's fixed asset tracking system showing the book value of the asset transferred to the receiving department.
B. retained in the government's fixed asset tracking system with no change in book value to either department.
C. recorded with the original department to maximize receipts.
D. recorded with the second department to minimize costs.

正解：A

解説：
Capital Asset Transfers Within the Same Government:
* When a capital asset is transferred between departments within the same government, the asset'sbook value(its original cost minus accumulated depreciation) should remain in the fixed asset tracking system.
* The transfer does not change the overall value of the asset for the government as a whole, but it should reflect that the asset is now under the responsibility of the receiving department.
Why This Is Important:
* Accurate tracking ensures the fixed asset system reflects the current custodian of the asset and allows for proper asset management and accountability.
Why Other Options Are Incorrect:
* A. Recorded with the original department to maximize receipts:This is incorrect because it ignores the asset's transfer and would misrepresent which department is responsible for it.
* B. Recorded with the second department to minimize costs:Cost minimization is irrelevant here; the transfer should reflect the book value.
* C. Retained with no change in book value to either department:While the book value doesn't change overall, the system must reflect the transfer to the receiving department.
References and Documents:
* GAAP (Governmental Accounting Standards Board - GASB):Requires accurate fixed asset tracking to reflect departmental transfers.
* GASB Statement No. 34:Discusses fixed asset tracking and reporting requirements.

質問 # 101
A purchasing officer is asked to select a vendor to provide office supplies. Which of the following vendors should beselected?

A. the second lowest priced qualified bidder
B. the highest priced qualified bidder with the highest quality products
C. the mayor's high school classmate's company with the lowest qualified bid
D. the third lowest priced qualified bidder who is pending state disbarment

正解：C

解説：
Why Select the Lowest Qualified Bidder?
* Procurement rules in government require selecting thelowest qualified bidderto ensure fairness, cost- efficiency, and compliance with procurement regulations.
* If the mayor's high school classmate's company meets the qualification criteria and provides the lowest bid, there is no conflict of interest unless favoritism or improper influence is proven.
Why Other Options Are Incorrect:
* B. Second lowest priced qualified bidder:Selecting the second lowest bidder without justification violates the principle of fairness and cost-efficiency.
* C. Third lowest bidder pending state disbarment:This vendor is not a qualified bidder due to pending disbarment.
* D. Highest priced qualified bidder with the highest quality products:If quality specifications are already met by lower bidders, selecting the highest-priced bidder is unjustifiable.
References and Documents:
* Federal Acquisition Regulation (FAR):Requires selecting the lowest qualified bidder.
* GAO Guide on Procurement Standards:Emphasizes fairness and cost-effectiveness in vendor selection.

質問 # 102
The first step in the internal control evaluation process is

A. assessing the adequacy of controls.
B. identifying the effectiveness of management activities.
C. documenting how transactions of events are processed.
D. identifying potential risks.

正解：D

解説：
What Is Internal Control Evaluation?Internal control evaluation is the process of assessing an organization' s internal controls to ensure they are adequate and effective in mitigating risks, ensuring compliance, and achieving objectives.
Why Is Identifying Potential Risks the First Step?
* The entire purpose of internal controls is to mitigate risks. Therefore, before evaluating the controls, you need to identify the risks they are meant to address.
* Once risks are identified, the organization can evaluate whether the existing controls are adequate and effective in mitigating those risks.
* This approach aligns with risk-based frameworks like theCOSO Internal Control Framework, which emphasizes risk identification as the foundation for effective controls.
Why Other Options Are Incorrect:
* A. Identifying the effectiveness of management activities:This is part of control evaluation but occurs after risks and controls are identified.
* B. Assessing the adequacy of controls:Controls cannot be assessed until the risks they address are identified.
* C. Documenting how transactions or events are processed:While this step is important, it comes later in the process, after risks and controls are identified.
References and Documents:
* COSO Internal Control Framework:Identifies risk assessment as the foundation for designing and evaluating controls.
* GAO Standards for Internal Control (Green Book):Highlights risk identification as the first step in the control process.

質問 # 103
In defining the audit objectives of a performance audit, auditors should evaluate whether the audited entity has

A. updated its financial reports' MD&A.
B. corrective actions to address prior findings and recommendations.
C. internal controls in place.
D. updated its vision and strategic mission statements.

正解：B

解説：
* Performance Audit Objectives:
* Performance audits evaluate whether government entities are operating efficiently, effectively, and in compliance with applicable laws.
* A critical aspect is assessing whether the entity has implementedcorrective actionsin response to prior audit findings and recommendations, as this demonstrates accountability and progress.
* Explanation of Answer Choices:
* A. Updated its vision and strategic mission statements: Incorrect. While strategic planning is important, it is not the primary focus of performance audit objectives.
* B. Corrective actions to address prior findings and recommendations: Correct. Addressing prior findings is a key objective to ensure identified issues have been resolved.
* C. Updated its financial reports' MD&A: Incorrect. MD&A (Management's Discussion and Analysis) is related to financial reporting, not performance audits.
* D. Internal controls in place: Incorrect. While internal controls are reviewed, the focus here is on corrective actions to past findings.
References:
* GAO,Government Auditing Standards (Yellow Book).
* GAO,Performance Auditing Guidance.

質問 # 104
Federal and local Governments raise funds from________________ respectively.

A. Bank Loans and Bonds
B. Foreign Reserves, Local Reserves
C. Tax-exempt Bonds and Bank Loans
D. International Market Investments and MNCs Capital Funding

正解：C

質問 # 105
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CGFM赤本勉強: https://www.certjuken.com/CGFM-exam.html