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AGA GFMC 認定試験の出題範囲：

トピック	出題範囲
トピック 1	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.
トピック 2	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.
トピック 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.
トピック 4	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.
トピック 5	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.

>> GFMC復習テキスト <<

GFMC試験の準備方法｜正確的なGFMC復習テキスト試験｜高品質なExamination 3: Governmental Financial Management and Control (GFMC)技術内容

ShikenPASSのAGAのGFMC試験トレーニング資料は君の成功に導く鍵で、君のIT業種での発展にも助けられます。長年の努力を通じて、ShikenPASSのAGAのGFMC認定試験の合格率が１００パーセントになっていました。もしうちの学習教材を購入した後、認定試験に不合格になる場合は、全額返金することを保証いたします。

AGA Examination 3: Governmental Financial Management and Control (GFMC) 認定 GFMC 試験問題 (Q112-Q117):

質問 # 112
The scope of a single audit engagement includes all of the following EXCEPT

A. internal controls.
B. compliance with terms of the award.
C. performance results.
D. financial statements.

正解：C

解説：
* Scope of Single Audit:The scope includes:
* Financial Statements: Ensuring accurate reporting of financial activities.
* Internal Controls: Evaluating effectiveness in compliance with federal requirements.
* Compliance: Ensuring compliance with the terms and conditions of the award.
* Explanation of Answer Choices:
* A. Financial statements: Included in the audit.
* B. Internal controls: Included to ensure compliance.
* C. Performance results: Correct. Single audits do not assess program outcomes or effectiveness.
* D. Compliance with terms of the award: Included to ensure federal funds are used appropriately.
:
Uniform Guidance (2 CFR Part 200),Audit Requirements.
Government Accountability Office (GAO),Yellow Book: Standards for Audits of Federal Awards.

質問 # 113
If a state treasurer wants to evaluate a variety of alternative long-term investments, which financial analysis should be used?

A. net present value analysis
B. horizontal analysis
C. ratio analysis
D. regression analysis

正解：A

解説：
What Is Net Present Value (NPV)?
* NPV analysisevaluates the profitability of long-term investments by calculating the present value of expected cash inflows and outflows over time, discounted at a specified rate (e.g., the opportunity cost of capital).
* It helps decision-makers compare investment options by quantifying their value in today's dollars.
Why NPV Is Appropriate for Long-Term Investments:
* It considers thetime value of money(a dollar today is worth more than a dollar in the future).
* NPV helps the treasurer evaluate and prioritize investments based on their overall profitability and financial impact over the long term.
Why Other Options Are Incorrect:
* B. Regression Analysis:This statistical method analyzes relationships between variables but is not commonly used for evaluating long-term investments.
* C. Horizontal Analysis:Focuses on financial data changes over time (e.g., year-to-year comparisons), not investment decisions.
* D. Ratio Analysis:Measures financial performance but does not evaluate the profitability of long-term investment alternatives.
References and Documents:
* GAO Guide on Investment Decision-Making:Recommends using NPV for evaluating long-term projects and investments.
* OMB Circular A-94:Provides guidelines for using NPV in benefit-cost analysis of federal investments.

質問 # 114
Entity management's appointment of a senior official to ensure the resolution of audit recommendations is a demonstration of management's

A. agreement with the audit findings.
B. disagreement with the audit findings.
C. delegation of authority.
D. support for the audit process.

正解：D

解説：
* Management's Role in Resolving Audit Recommendations:
* By appointing a senior official to oversee the resolution of audit recommendations, management demonstrates itscommitment and supportfor the audit process.
* This action indicates a proactive approach to addressing findings and improving operations.
* Explanation of Answer Choices:
* A. Agreement with the audit findings: While this may indicate agreement, appointing a senior official is more about ensuring action is taken rather than expressing agreement.
* B. Disagreement with the audit findings: Incorrect. Appointing a senior official is a constructive step, not an indication of disagreement.
* C. Delegation of authority: Incorrect. Delegation is involved, but the key point is the demonstration of management's support for addressing audit findings.
* D. Support for the audit process: Correct. This action underscores management's commitment to resolving audit findings and improving accountability.
:
GAO,Standards for Internal Control in the Federal Government (Green Book).
OMB Circular A-50,Audit Follow-Up.

質問 # 115
What is the basis for determining materiality for financial audits?

A. The entity's main provider of resources typically sets materiality levels for financial reporting.
B. The auditor sets a standard percentage for all entities by transaction class.
C. The auditor establishes materiality based on whether a misstatement would influence the judgement made by a reasonable user of the financial statements.
D. The auditee determines what is material based on their understanding of how the financial statements may be used by third parties.

正解：C

解説：
* Definition of Materiality:
* In financial audits, materiality is the threshold above which a misstatement or omission could influence the economic decisions of users of financial statements.
* Auditors consider theneeds of reasonable userswhen determining materiality, focusing on what would influence their decision-making.
* Explanation of Answer Choices:
* A. The auditee determines what is material: Incorrect. The auditor, not the auditee, is responsible for determining materiality.
* B. The auditor establishes materiality based on whether a misstatement would influence the judgment made by a reasonable user of the financial statements: Correct. This aligns with auditing standards, such as those in the Yellow Book and AICPA guidance.
* C. The entity's main provider of resources typically sets materiality levels: Incorrect.
Materiality is not determined by resource providers but by the auditor based on the needs of users.
* D. The auditor sets a standard percentage for all entities by transaction class: Incorrect.
Materiality varies depending on the entity and its financial circumstances.
:
GAO,Government Auditing Standards (Yellow Book).
AICPA,Auditing Standards - Materiality in Planning and Performing an Audit.

質問 # 116
The goal of shared gervices is to

A. reduce current staffing levels.
B. efficiently aggregate resources.
C. transfer responsibilities to another entity.
D. provide private business opportunities.

正解：B

解説：
* Understanding Shared Services:Shared services involve consolidating and centralizing resources, personnel, or processes to achieve efficiency and cost savings. This is common in government organizations looking to optimize operations.
* Explanation of Answer Choices:
* A. Reduce current staffing levels: While staff reductions may occur as a result, this is not the primary goal.
* B. Transfer responsibilities to another entity: This describes outsourcing, not shared services.
* C. Efficiently aggregate resources: Correct, as shared services aim to centralize resources for improved efficiency.
* D. Provide private business opportunities: This is unrelated to shared services, which focus on internal government operations.
:
Association of Government Accountants (AGA),Shared Services in Government.

質問 # 117
......

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