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CGFM PDF DEMO:
QUESTION NO: 1
The general ledger management function of a federal agency's financial system:
A. must be approved by the Bureau for Program and Policy Coordination.
B. is defined by the CFO Act of 1990.
C. must be in full compliance with the U.S. Standard General Ledger.
D. is promulgated by FASA
Answer: C
QUESTION NO: 2
Credit services, Trustee and related services and investment management services are the
Secondary services provided by banks.
A. True
B. It depends
C. False
D. Both A and C
Answer: A
QUESTION NO: 3
Which of the following opinions is not expressed by auditors as to whether financial statements are expressed fairly in all material respects with respect to generally accepted accounting principles?
A. Unqualified opinion
B. Reversal opinion
C. Qualified opinion
D. Disclaimer
Answer: B
QUESTION NO: 4
Lenders charge four types of interest depending on the nature of the loan. Which one of the following is NOT out of those interests?
A. Annual percentage rates
B. An installment loan
C. A discounted note
D. A non-discounted note
Answer: A
QUESTION NO: 5
Small local governments in states not requiring a financial audit may choose:
A. A compilation
B. Review or Member's audit
C. Agreed-upon procedures D.
D. Any of these
Answer: D
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Updated: May 24, 2022