最新なIIA IIA-CGAP問題集（327題）、真実試験の問題を全部にカバー！

質問 1：
Most governments have some form of a centralized budgeting agency. All of the following are areas addressed by budget offices EXCEPT:
A. Not developing a budget document that incorporates all agency requests into a government wide request or plan.
B. Developing a budget document that incorporates all agency requests into a government wide request or plan.
C. Assessing financial performance - reviewing and analyzing the revenues, expenditures, and cash balances at various times throughout the year.
D. Assessing the national economy and the impact it will have on finances.
正解：A

質問 2：
The purpose of _________ is to establish the criteria or overall framework for the purposeful, systematic, and balanced steps or actions that the auditor has to follow. And they are related to the general____________, which set out the basic requirements for undertaking the tasks covered by the field standards:
A. Field standards, Auditing standards
B. Control standards, Field standards
C. Field standards, Control standards
D. Auditing standards, Field standards
正解：A

質問 3：
The last fund type is a fiduciary fund, where government holds or manages financial resources in a fiduciary capacity. Although considered a single fund type, there are four sub-fund types given below please choose the correct option:
A. Expendable Trust Fund
B. Non-expendable Trust Fund
C. Governmental Funds
D. Proprietary Funds
正解：A,B

質問 4：
________ is a contract for recurring services related to the maintenance of a public building (i.e. janitorial, custodial, security, window washing, housekeeping).where as _________ is a contract in which Government facilities are provided to a contractor or subcontractor by the government for use in connection with performing one or more related contracts for supplies or services.
A. Professional and consultant services, Transportation term contracts
B. Facilities contract, Building service contract
C. Professional and consultant services, Transportation term contracts
D. Building service contract, Facilities contract
正解：D

質問 5：
The concept of performance management shifts the focus of government decision-making and accountability away from monetary aspects to the activities undertaken to achieve results. And also Effective performance management establishes programs and resources within the organization that address its agency-wide objectives and administers them through four phases:
"plan, do, check, and act." Guiding principles include long-range planning, collaborative input, a "results" orientation, decisions based upon measurable data, and continuous improvement in outcomes.
A. Effective performance management, performance management
B. consultative management, Effective performance management
C. autocratic management, Effective performance management
D. performance management, Effective performance management
正解：D

質問 6：
All of the following are the goals of a well-functioning group EXCEPT:
A. The group should make decisions based on sound logic and evidence. Input from all group members, regardless of rank or experience level, should be heard and evaluated fairly.
B. The group should recognize that individuals have different strengths and weaknesses. Roles and assignments of group members should take these strengths and weaknesses into account.
C. Achieving the overall goals of the group should not be the priority of all group members.
D. Time should be spent solving major problems instead of petty personal conflicts and concerns.
正解：C