CGFM–100% FREE LATEST LEARNING MATERIALS | EXCELLENT CERTIFIED CERTIFIED GOVERNMENT FINANCIAL MANAGER (CGFM) QUESTIONS

CGFM–100% Free Latest Learning Materials | Excellent Certified Certified Government Financial Manager (CGFM) Questions

CGFM–100% Free Latest Learning Materials | Excellent Certified Certified Government Financial Manager (CGFM) Questions

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Tags: Latest CGFM Learning Materials, Certified CGFM Questions, CGFM Reliable Source, CGFM Associate Level Exam, CGFM Valid Examcollection

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AGA Certified Government Financial Manager (CGFM) Sample Questions (Q14-Q19):

NEW QUESTION # 14
Federal and local Governments raise funds from________________ respectively.

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

Answer: A


NEW QUESTION # 15
There are about 420 self-insurance pools regarding risk transfer, in America, many of which belong to the:

  • A. Association of Governmental Risk Pools (AGRIP)
  • B. All of these
  • C. Insurance management Institute of America
  • D. Risk and Insurance Management Society (RIMS)

Answer: A


NEW QUESTION # 16
What is the first step on performing a risk assessment under the COSO Internal Control Framework?

  • A. defining internal control objectives
  • B. setting risk tolerance levels
  • C. review of prior audit findings
  • D. identification of risks

Answer: A

Explanation:
* Risk Assessment Under COSO Framework:
* The first step in a COSO-based risk assessment is defining internal control objectives. This establishes what the organization aims to achieve, providing a framework for identifying risks and ensuring controls align with objectives.
* Risk assessment focuses on evaluating the likelihood and impact of risks that could hinder these objectives.
* Explanation of Answer Choices:
* A. Identification of risks: Identifying risks follows the definition of internal control objectives.
* B. Defining internal control objectives: Correct. Objectives must be defined first to provide a basis for identifying and assessing risks.
* C. Review of prior audit findings: Important, but it's not the starting point for a risk assessment under COSO.
* D. Setting risk tolerance levels: This occurs later, after risks have been identified and evaluated.
References:
* COSO,Internal Control - Integrated Framework.
* GAO,Standards for Internal Control in the Federal Government (Green Book).


NEW QUESTION # 17
Commercial papers are sold through:

  • A. Both B&C
  • B. Directly by issuers and has no secondary market
  • C. Secondary market
  • D. Dealers

Answer: A


NEW QUESTION # 18
Which one of the following options is NOT the part of major steps in Property tax cycle procedure?

  • A. Appraisal
  • B. Collection
  • C. Recommendations
  • D. Asset taxable Value

Answer: C


NEW QUESTION # 19
......

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