CGFM 무료 덤프문제 온라인 액세스

What is the formal tam for the listing and assessment of an agency's top risks?

• A.risk management plan
• B.risk profile
• C.risk register
• D.risk assessment

Management's ability to monitor for financial control weakness is most compromised if

• A.performance data is inaccurate.
• B.financial data is inaccurate.
• C.theft has occurred.
• D.collusion is present.

Under government fuditing standards, auditors performing financial statement audits must

• A.design tests to assess compliance with laws, regulations, contracts and grant agreements.
• B.identify violations of laws which could be punishable by monetary penalties.
• C.design tests to detect fraud, waste and abuse.
• D.identify expenditures that exceed the related obligations.

Performance measurement assists management in

• A.determining allocation of capital appropriations.
• B.identifying weaknesses in disaster response preparedness.
• C.tracking actual results against targets.
• D.monitoring performance of certified professionals in regulatory fields.

Who is responsible for resolving single audit findings?

• A.the audit committee
• B.the recipient agency
• C.the external auditors
• D.the awarding agency