GFMC 無料問題集「AGA Examination 3: Governmental Financial Management and Control (GFMC)」

（A）AssetA $ 150,000 $15,000

（B）Asset B $6,000 $ 2,500

（C）Asset D $500,000 $20,000

（D）Asset C $2,000,000 $50,000

（A）risk assessment

（B）risk register

（C）risk profile

（D）risk management plan

（A）Management identifies risks, auditors assess control effectiveness.

（B）Both management and auditors determine risk tolerance levels.

（C）Auditors identify risks, management implements control measures.

（D）Management mitigates risks, auditors monitor compliance with controls.

（A）detection.

（B）opportunity.

（C）pressure.

（D）rationalization.

（A）evaluation of the efficiency and effectiveness of governmental programs.

（B）assessment of the accountability of the public administrators.

（C）assessment of financial condition and results of operations.

（D）evaluation of the effects of changes in public policy.

（A）process measures.

（B）activity measures.

（C）efficiency measures.

（D）cost-effectiveness measures.