CGFM 試験問題を無料オンラインアクセス

What is the first step on performing a risk assessment under the COSO Internal Control Framework?

• A.defining internal control objectives
• B.review of prior audit findings
• C.identification of risks
• D.setting risk tolerance levels

An employee is set to receive a lumpsum payment of $500,000 in ten years. The agency uses an opportunity rate of 12% for its investments. If inflation is 3%, how much must the agency invest today to cover the future lumpsum payment?

• A.$160,986
• B.$440,000
• C.$186,023
• D.$485,000

Management shoulg consider the cost of internal controls in relationship to

• A.the available budget.
• B.benefits provided.
• C.inherent risks.
• D.risk of collusion.

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

• A.trend
• B.vertical
• C.horizontal
• D.comparative

Business process re-engineering typically addresses all of the following EXCEPT the

• A.organizational mission.
• B.key processes.
• C.human environment.
• D.technical environment.