GFMC시험, GFMC인기자격증인증시험자료
Itcertkr를 선택함으로 여러분은 AGA 인증GFMC시험에 대한 부담은 사라질 것입니다.우리 Itcertkr는 끊임없는 업데이트로 항상 최신버전의 AGA 인증GFMC시험덤프임을 보장해드립니다.만약 덤프품질을 확인하고 싶다면Itcertkr 에서 무료로 제공되는AGA 인증GFMC덤프의 일부분 문제를 체험하시면 됩니다.Itcertkr 는 100%의 보장도를 자랑하며AGA 인증GFMC시험을 한번에 패스하도록 도와드립니다.
만약 여러분은AGA GFMC인증시험취득으로 이 치열한 IT업계경쟁 속에서 자기만의 자리를 잡고, 스펙을 쌓고, 전문적인 지식을 높이고 싶으십니까? 하지만AGA GFMC패스는 쉬운 일은 아닙니다.AGA GFMC패스는 여러분이 IT업계에 한발작 더 가까워졌다는 뜻이죠. 하지만 이렇게 중요한 시험이라고 많은 시간과 정력을 낭비할필요는 없습니다. Itcertkr의 완벽한 자료만으로도 가능합니다. Itcertkr의 덤프들은 모두 전문적으로 IT관련인증시험에 대하여 연구하여 만들어진것이기 때문입니다.
시험준비에 가장 좋은 GFMC시험 덤프 최신 데모
우리Itcertkr의 덤프는 여러분이AGA GFMC인증시험응시에 도움이 되시라고 제공되는 것입니다, 우라Itcertkr에서 제공되는 학습가이드에는AGA GFMC인증시험관연 정보기술로 여러분이 이 분야의 지식 장악에 많은 도움이 될 것이며 또한 아주 정확한AGA GFMC시험문제와 답으로 여러분은 한번에 안전하게 시험을 패스하실 수 있습니다,AGA GFMC인증시험을 아주 높은 점수로 패스할 것을 보장해 드립니다,
최신 Government Financial Manager GFMC 무료샘플문제 (Q35-Q40):
질문 # 35
Using Benford Digital Analysis, an auditor can identify potential fraud when
정답：D
설명：
* 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.
질문 # 36
All of the following represent selection criteria used to make contract awards EXCEPT contractor
정답：B
설명：
* Selection Criteria for Contract Awards:
* When awarding contracts, federal, state, and local governments typically evaluate contractors based on objective criteria like staff expertise, past performance, and financial position to ensure the contractor can successfully fulfill the contract requirements.
* Union affiliationis irrelevant to the contractor's ability to meet the contractual obligations and is not a valid selection criterion.
* Explanation of Answer Choices:
* A. Staff expertise: Correctly used to ensure the contractor has qualified personnel.
* B. Past performance records: Correctly used to evaluate the contractor's historical success in fulfilling similar contracts.
* C. Union affiliations: Correct. This is not considered a valid selection criterion for contract awards.
* D. Financial position: Correctly used to assess the contractor's financial stability.
:
Federal Acquisition Regulation (FAR) Part 15,Contracting by Negotiation.
Office of Management and Budget (OMB) Circular A-102,Grant and Contract Management Requirements.
질문 # 37
The Federal Credit Reform Act of 1990 prescribes a special budget treatment for direct loans and loan guarantees that measures cash flows to and from the government using which financial analytical technique?
정답：C
설명：
* Federal Credit Reform Act of 1990:This Act established a new accounting framework for federal credit programs, such as direct loans and loan guarantees. It requires using thenet present value (NPV) method to measure the costs of loans and guarantees by discounting future cash flows (e.g., loan repayments, defaults) to their present value.
* Explanation of Financial Analytical Technique:
* Net Present Value (NPV): Accounts for the time value of money by discounting future cash flows to the present. It provides an accurate measure of the economic cost to the government.
* Other options:
* A. Future value: Focuses on future cash flows, not their present cost.
* C. Current value: Not a recognized technique for analyzing long-term cash flows.
* D. Regression analysis: A statistical method, unrelated to calculating loan program costs.
:
Federal Credit Reform Act of 1990, Section 502.
Congressional Budget Office (CBO),Federal Credit Program Cost Analysis.
Office of Management and Budget (OMB),Circular A-11: Credit Reform Accounting.
질문 # 38
When considering materiality during the planning phase for the field work for a financial audit, the dollar threshold for materiality is determined by the
정답：C
설명：
Materiality in Auditing:
* Materiality refers to the significance of misstatements or omissions in financial statements that could influence the decisions of users relying on those statements.
* During theplanning phaseof a financial audit, the auditor determines the dollar threshold for materiality based on professional judgment, considering the size and nature of the auditee's operations and the needs of financial statement users.
Why the Auditor Determines Materiality:
* Theauditorhas the responsibility to form an independent opinion on the financial statements and must determine materiality thresholds to design audit procedures effectively.
* Materiality thresholds guide the extent of testing and ensure the audit focuses on areas most likely to impact decision-making.
Why Other Options Are Incorrect:
* B. Auditee:The auditee provides the information, but it does not decide the materiality threshold.
* C. Auditor in consultation with the auditee:The auditor may consult with the auditee for context, but the final determination is solely the auditor's responsibility.
* D. Audit committee:While the audit committee oversees the audit, it does not set materiality thresholds.
References and Documents:
* GAAS (Generally Accepted Auditing Standards):States that materiality is determined by the auditor' s judgment.
* AICPA AU-C Section 320:Provides guidance on materiality in planning and performing audits.
질문 # 39
A federal government agency that expends beyond its appropriation is in violation of the
정답：C
설명：
* Antideficiency Act Overview:
* TheAntideficiency Act (31 U.S.C. §§ 1341, 1342, 1517)prohibits federal agencies from:
* Obligating or expending funds in excess of their appropriations.
* Entering into contracts without sufficient appropriated funds.
* Violating the Act is a serious matter, and agencies are required to report such violations to Congress and the President.
* Explanation of Answer Choices:
* A. Federal Managers' Financial Integrity Act: Incorrect. This Act requires agencies to assess internal controls, not monitor appropriations.
* B. Federal Financial Management Improvement Act: Incorrect. This Act focuses on improving financial systems, not budgetary compliance.
* C. Antideficiency Act: Correct. This Act directly prohibits expenditures beyond appropriations.
* D. Sarbanes-Oxley Act: Incorrect. This Act applies to corporate financial reporting, not federal appropriations.
:
Antideficiency Act (31 U.S.C. §§ 1341, 1342, 1517).
GAO,Principles of Federal Appropriations Law.
질문 # 40
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AGA GFMC인증덤프는 최근 출제된 실제시험문제를 바탕으로 만들어진 공부자료입니다. AGA GFMC 시험문제가 변경되면 제일 빠른 시일내에 덤프를 업데이트하여 최신버전 덤프자료를AGA GFMC덤프를 구매한 분들께 보내드립니다. 시험탈락시 덤프비용 전액환불을 약속해드리기에 안심하시고 구매하셔도 됩니다.
GFMC인기자격증 인증시험자료: https://www.itcertkr.com/GFMC_exam.html
Itcertkr GFMC인기자격증 인증시험자료제품에 대하여 아주 자신이 있습니다, Itcertkr GFMC인기자격증 인증시험자료의 전문가들은 모두 경험도 많고, 그들이 연구자료는 실제시험의 문제와 답과 거이 일치합니다, Itcertkr 의 IT전문가들이 자신만의 경험과 끊임없는 노력으로 최고의 AGA GFMC학습자료를 작성해 여러분들이AGA GFMC시험에서 패스하도록 최선을 다하고 있습니다, 여러분이 신뢰가 생길수 있도록Itcertkr에서는AGA인증 GFMC덤프구매 사이트에 무료샘플을 설치해두었습니다.무료샘플에는 5개이상의 문제가 있는데 구매하지 않으셔도 공부가 됩니다, AGA GFMC인증자료 구매전 구매사이트에서 무료샘플을 다운받아 PDF버전 덤프내용을 우선 체험해보실수 있습니다.
율리어스는 의도하지 않았겠지만 그의 말은 민트의 가슴을 잔인하게 후벼팠다, 그러게 왜 힘을GFMC빼고 지랄이야, Itcertkr제품에 대하여 아주 자신이 있습니다, Itcertkr의 전문가들은 모두 경험도 많고, 그들이 연구자료는 실제시험의 문제와 답과 거이 일치합니다.
시험대비 GFMC시험 최신 덤프문제
Itcertkr 의 IT전문가들이 자신만의 경험과 끊임없는 노력으로 최고의 AGA GFMC학습자료를 작성해 여러분들이AGA GFMC시험에서 패스하도록 최선을 다하고 있습니다, 여러분이 신뢰가 생길수 있도록Itcertkr에서는AGA인증 GFMC덤프구매 사이트에 무료샘플을 설치해두었습니다.무료샘플에는 5개이상의 문제가 있는데 구매하지 않으셔도 공부가 됩니다.
AGA GFMC인증자료 구매전 구매사이트에서 무료샘플을 다운받아 PDF버전 덤프내용을 우선 체험해보실수 있습니다.
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