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The Certified Government Financial Manager (CGFM) designation is one of the most prestigious certifications for financial management professionals in the government sector. Offered by the Association of Government Accountants (AGA), this certification is designed to help individuals demonstrate their knowledge, skills and expertise in the various aspects of financial management in the public sector. The CGFM credential is recognized by employers, peers and government agencies as a mark of excellence and a commitment to high standards in government financial management.
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NEW QUESTION # 112
The basic steps in fraud audits include all of the following EXCEPT
Answer: D
Explanation:
* Fraud Audit Objective:Fraud audits aim to detect and investigate fraudulent activities, strengthen internal controls, and report findings to stakeholders.
* Basic Steps in Fraud Audits:
* Consulting Legal Counsel: Ensures compliance with legal requirements and protects the organization.
* Reporting the Results: Essential to inform stakeholders of findings and corrective actions.
* Follow-up on Control Weaknesses: Addresses identified vulnerabilities to prevent future fraud.
* Explanation of Incorrect Answer:
* D. Considering political ramifications: Irrelevant to fraud audits, as these audits focus on financial and legal matters rather than political considerations.
References:
* Association of Certified Fraud Examiners (ACFE),Fraud Examination Manual.
* Government Accountability Office (GAO),Fraud Risk Management Framework.
NEW QUESTION # 113
EFT is most widely used for direct deposit of payroll but other common applications include all of the following EXCEPT:
Answer: D
NEW QUESTION # 114
One way in which federal and state governments influence local governments is by:
Answer: D
NEW QUESTION # 115
A successfully integrated technology solution for a CFO ties an organization's activities together and:
Answer: C
NEW QUESTION # 116
Number of students enrolled, cost per student enrolled, year-end state test score and critical thinking and application of knowledge. This is an example of measures in education sector.
Match these steps with the following appropriate list of types of measures.
Answer: C
NEW QUESTION # 117
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