IIA-CGAP 試験問題を無料オンラインアクセス

_______ are measures of inputs. These input measures include both financial items such as salaries and equipment costs, as well as nonfinancial items such as the number of staff hours allocated to a particular function. ________ are defined as outputs and outcomes.

• A.service effort, management efforts
• B.Service accomplishments, Service efforts
• C.Service efforts, control efforts
• D.Service efforts, Service accomplishments

The characteristics of ____________ will vary based on the _____ of the audit unit and the nature of its work. Where as The frequency of required quality assurance reviews varies based on the _____ of standards followed.

• A.External quality control systems, quality, type
• B.Internal quality control systems, length, type
• C.Internal quality control systems, size, type
• D.External quality control systems, size, type

The first step in managing performance is a structured, cohesive planning approach. During the ____________ managers set performance expectations based upon objectives and available resources.
Where as during the _____, the program is implemented and operations commence.

• A."act" phase, "check" phase
• B."do" phase, plan" phase,
• C."check" phase, "act" phase
• D.plan" phase, "do" phase,

Comprehensive annual financial report (CAFR) is the report that encompasses all funds and account groups of the primary government (including its blended component units). The CAFR should also encompass all discretely presented component units of the reporting entity. Every CAFR must contain three basic sections are given below please choose the correct option:

• A.Statistical - Provides trend and demographic data to present financial indicators and other useful information to assess a government's financial condition.
• B.Introductory - Provides general information on the government's structure, personnel, and finances.
• C.Financial - Provides information on fund types, individual funds, and account groups.
• D.Comparability - Reports should be generally consistent to provide a comparison between entities.

Following are examples of the intersection of public information with privacy include please choose the correct option:

• A.Private-sector contractors' proposals or unit cost information (proprietary information related to a business that was disclosed in a proposal to provide services to a unit of government).
• B.All of the above.
• C.Income levels of clients to determine eligibility for a service (for example, free an reduced price lunch programs).
• D.A & C only.
• E.Mental health data, medical records, social services provided to clients (personal information retained for specific government programs).