検証済みのCGFMテスト問題集と解答で正確な115問 [Q59-Q77]

質問59、 In defining the audit objectives of a performance audit, auditors should evaluate whether the audited entity has

質問60、 Using purchasing cards for contract purchases creates efficiencies for all of the following EXCEPT:

質問61、 Governments borrow from the either banks or tax-exempt money market funds in anticipation of taxes, revenues, bonds, or improved market conditions. Some of such conditions are as follows EXCEPT:

質問62、 _ and the Keynesian fiscal policy
The supply side fiscal policy reduces
increases .

質問63、 Which of the following statements from an audit finding is the condition?

質問64、 The legislation that expanded the requirements of audits to virtually all federal agencies is the

質問65、 Life cycle costing results in _________ overall cost.

質問66、 The four general government auditing standards are

質問67、 The primary objectives, in priority order, should be:

質問68、 Under the control environment component of internal control, management should

質問69、 A governmental attestation engagement may include a requirement to

質問70、 Which one of the following is not the type of debt financing?

質問71、 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?

質問72、 An audit tool used to examine financial data to detect fraud is:

質問73、 Federal Government requires accounting records on:

質問74、 Lenders charge four types of interest depending on the nature of the loan. Which one of the following is NOT out of those interests?

質問75、 The Unites Way receives $1,500,000 in funds in a lump sum at the beginning of the year and has constant cost and predictable annual cash outlays. Eight percent is estimated to be earned at securities with each security transaction costing $40 plus 0.5 percent of the dollar amount received. What will be the optimum security scale using Baumol Model?

質問76、 All of the following are core banking services EXCEPT:

質問77、 Entity management’s appointment of a senior official to ensure the resolution of audit recommendations is a demonstration of management’s