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CGFM PDF

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  • Questions: 115 Q&A's With Detailed Explanation
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  • Exam Name: CGFM Certified Government Financial Manager
  • Last Update: 15-Feb-2025
  • Questions and Answers: 115
  • Single Choice: 113 Q&A's
  • Fill in the Blanks: 2 Q&A's

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CGFM Questions and Answers

Question # 1

An evaluation of anggntity’s single year financial statements would use which of the following analyses?

A.

comparative

B.

horizontal

C.

trend

D.

vertical

Question # 2

Which of the following is an example of an outcome measure?

A.

amount of disability inquiries received during a pandemic

B.

total environmental impact statements reviewed

C.

number of federal capital territory students that graduated

D.

percentage of disaster claims paid on time

Question # 3

?A sound investment category for pension funds that can be easily valued is

A.

open-ended mutual funds.

B.

reverse repurchase agreements.

C.

derivative instruments.

D.

internal investment pools.

Question # 4

One of the five components of COSO ERM is

A.

performance.

B.

changing environment.

C.

complex calculations.

D.

accepting risk.

Question # 5

What is the basis for determining materiality for financial audits?

A.

The auditee determines what is material based on their understanding of how the financial statements

may be used by third parties.

B.

The auditor establishes materiality based on whether a misstatement would influence the judgement

made by a reasonable user of the financial statements.

C.

The entity's main provider of resources typically sets materiality levels for financial reporting.

D.

The auditor sets a standard percentage for all entities by transaction class.

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