GFMC熱門考古題 - GFMC證照

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最新的 Government Financial Manager GFMC 免費考試真題 (Q60-Q65):

問題 #60
Using Benford Digital Analysis, an auditor can identify potential fraud when

A. a higher-than-expected number of payment amounts to one vendor start with the number three.
B. a large number of contracts are awarded to one vendor.
C. an employee receives kickbacks from real estate developers.
D. a large contract is awarded to the director's close relative.

答案：A

解題說明：
* 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.

問題 #61
The first step in the internal control evaluation process is

A. assessing the adequacy of controls.
B. documenting how transactions of events are processed.
C. identifying the effectiveness of management activities.
D. identifying potential risks.

答案：D

解題說明：
What Is Internal Control Evaluation?
Internal control evaluation is the process of assessing an organization's internal controls to ensure they are adequate and effective in mitigating risks, ensuring compliance, and achieving objectives.
Why Is Identifying Potential Risks the First Step?
* The entire purpose of internal controls is to mitigate risks. Therefore, before evaluating the controls, you need to identify the risks they are meant to address.
* Once risks are identified, the organization can evaluate whether the existing controls are adequate and effective in mitigating those risks.
* This approach aligns with risk-based frameworks like theCOSO Internal Control Framework, which emphasizes risk identification as the foundation for effective controls.
Why Other Options Are Incorrect:
* A. Identifying the effectiveness of management activities:This is part of control evaluation but occurs after risks and controls are identified.
* B. Assessing the adequacy of controls:Controls cannot be assessed until the risks they address are identified.
* C. Documenting how transactions or events are processed:While this step is important, it comes later in the process, after risks and controls are identified.
References and Documents:
* COSO Internal Control Framework:Identifies risk assessment as the foundation for designing and evaluating controls.
* GAO Standards for Internal Control (Green Book):Highlights risk identification as the first step in the control process.

問題 #62
A performance measurement that is measured the same way over several periods is

A. reliable.
B. relevant.
C. consistent.
D. timely.

答案：D

解題說明：
What Is Consistency in Performance Measurement?
Aconsistentperformance measure is one that is calculated and reported in the same way over several periods. Consistency allows for meaningful comparisons and trend analysis, making it easier to evaluate performance over time.
Why Consistency Is the Correct answer:
Performance metrics must remain consistent in methodology, definitions, and scope to ensure the results are comparable across time periods. Without consistency, the reliability and usefulness of the data are diminished.
Why Other Options Are Incorrect:
B). Timely:Timeliness refers to how quickly the information is reported, not whether it is measured consistently.
C). Relevant:Relevance ensures the measure is meaningful to the decision-making process, but it does not address consistency.
D). Reliable:Reliability refers to the accuracy and trustworthiness of the data, not its consistency over time.
References and Documents:
GAO Performance Measurement Guide:Stresses the importance of consistency in tracking and reporting metrics over time.

問題 #63
The Single Audit Act requires

A. financial statement audits of non-federal entities that receive or administer grant awards of federal funds.
B. federal departments to have single audits of financial management systems.
C. agencies to establish and assess internal controls related to audits.
D. agencies to use an audit process to maximize the value of and manage acquisition risks.

答案：A

解題說明：
What Does the Single Audit Act Require?
* TheSingle Audit Actrequires non-federal entities (e.g., state and local governments, nonprofit organizations) that receive significant federal funds to undergo a single, organization-wide audit.
* The audit focuses on both the entity's financial statements and its compliance with federal program requirements.
Why Is Option A Correct?
* The Single Audit Act ensures accountability and transparency in the use of federal funds by requiring financial statement audits and compliance testing for grant recipients.
Why Other Options Are Incorrect:
* B. Using audits to manage acquisition risks:This relates to procurement and contract management, not the Single Audit Act.
* C. Single audits of federal financial management systems:The act applies to non-federal entities, not federal agencies.
* D. Establishing internal controls related to audits:While internal controls are assessed during a single audit, the act does not mandate their establishment.
References and Documents:
* Single Audit Act of 1984 (Amended 1996):Specifies the requirements for audits of non-federal entities receiving federal funds.
* OMB Circular A-133 (Superseded by Uniform Guidance, 2 CFR Part 200):Provides detailed guidance on single audit requirements.

問題 #64
Which of the following is a forensic technique used to quantify the impact of fraud?

A. data integrity
B. test of controls
C. computer-assisted audit techniques
D. benchmarking

答案：C

解題說明：
What Are Computer-Assisted Audit Techniques (CAATs)?
* CAATsare specialized tools used in forensic accounting and auditing to analyze large volumes of data for patterns, anomalies, and irregularities that may indicate fraud.
* These techniques help quantify the impact of fraud by identifying discrepancies, overpayments, or unaccounted transactions.
Why Are CAATs Used for Quantifying Fraud?
* CAATs can efficiently analyze transactional data, calculate losses, and determine the extent of financial damage caused by fraud.
* Examples include using software to detect duplicate payments, inflated invoices, or unauthorized transactions.
Why Other Options Are Incorrect:
* A. Test of controls:Tests of controls evaluate the effectiveness of internal controls but do not quantify the impact of fraud.
* C. Data integrity:Ensuring data integrity is important, but it does not specifically address quantifying fraud.
* D. Benchmarking:Benchmarking compares performance metrics but does not analyze or quantify fraud.
References and Documents:
* GAO Fraud Prevention Framework:Highlights the use of CAATs in forensic accounting.
* AICPA Forensic Accounting Guidelines:Recommends CAATs for fraud detection and quantification.

問題 #65
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