{"id":107967,"date":"2025-08-07T06:21:55","date_gmt":"2025-08-07T06:21:55","guid":{"rendered":"https:\/\/www.dumpsbase.com\/freedumps\/?p=107967"},"modified":"2025-08-07T06:21:55","modified_gmt":"2025-08-07T06:21:55","slug":"cgfm-governmental-financial-management-and-control-gfmc-dumps-v8-02-comprehensive-and-accurate-preparation-materials-for-exam-preparation","status":"publish","type":"post","link":"https:\/\/www.dumpsbase.com\/freedumps\/cgfm-governmental-financial-management-and-control-gfmc-dumps-v8-02-comprehensive-and-accurate-preparation-materials-for-exam-preparation.html","title":{"rendered":"CGFM Governmental Financial Management and Control GFMC Dumps (V8.02): Comprehensive and Accurate Preparation Materials for Exam Preparation"},"content":{"rendered":"<p>When coming for the AGA Certified Government Financial Manager (CGFM) certification, you must pass three exams:<\/p>\n<ul>\n<li>Examination 1: Governmental Environment (GE)<\/li>\n<li>Examination 2: Governmental Accounting, Financial Reporting and Budgeting (<a href=\"https:\/\/www.dumpsbase.com\/gafrb.html\"><em>GAFRB<\/em><\/a>)<\/li>\n<li>Examination 3: Governmental Financial Management and Control (<a href=\"https:\/\/www.dumpsbase.com\/gfmc.html\"><em>GFMC<\/em><\/a>)<\/li>\n<\/ul>\n<p>When preparing for the GFMC exam, come to DumpsBase and choose the latest dumps. The GFMC dumps (V8.02) are available to help you crack the Governmental Financial Management and Control (GFMC) exam on the first try, often with outstanding scores. Enhance your Governmental Financial Management and Control (GFMC) exam preparation and take your studies to the next level with the most current GFMC dumps (V8.02).<\/p>\n<p><!-- notionvc: 4047389e-3ba0-47a8-9450-e0512f2d3bed --><\/p>\n<h2>Below are the <span style=\"background-color: #00ffff;\"><em>GFMC free dumps<\/em><\/span> to help you check the quality first:<\/h2>\n<script>\n\t  window.fbAsyncInit = function() {\n\t    FB.init({\n\t      appId            : '622169541470367',\n\t      autoLogAppEvents : true,\n\t      xfbml            : true,\n\t      version          : 'v3.1'\n\t    });\n\t  };\n\t\n\t  (function(d, s, id){\n\t     var js, fjs = d.getElementsByTagName(s)[0];\n\t     if (d.getElementById(id)) {return;}\n\t     js = d.createElement(s); js.id = id;\n\t     js.src = \"https:\/\/connect.facebook.net\/en_US\/sdk.js\";\n\t     fjs.parentNode.insertBefore(js, fjs);\n\t   }(document, 'script', 'facebook-jssdk'));\n\t<\/script><script type=\"text\/javascript\" >\ndocument.addEventListener(\"DOMContentLoaded\", function(event) { \nif(!window.jQuery) alert(\"The important jQuery library is not properly loaded in your site. Your WordPress theme is probably missing the essential wp_head() call. You can switch to another theme and you will see that the plugin works fine and this notice disappears. If you are still not sure what to do you can contact us for help.\");\n});\n<\/script>  \n  \n<div  id=\"watupro_quiz\" class=\"quiz-area single-page-quiz\">\n<p id=\"submittingExam10588\" style=\"display:none;text-align:center;\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/plugins\/watupro\/img\/loading.gif\" width=\"16\" height=\"16\"><\/p>\n\n<div class=\"watupro-exam-description\" id=\"description-quiz-10588\"><\/div>\n\n<form action=\"\" method=\"post\" class=\"quiz-form\" id=\"quiz-10588\"  enctype=\"multipart\/form-data\" >\n<div class='watu-question ' id='question-1' style=';'><div id='questionWrap-1'  class='   watupro-question-id-418901'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>1. <\/span>Which of the following includes the aggregate level and types of risks that the organization is willing to assume in order to achieve its Strategic objectives?<\/div><input type='hidden' name='question_id[]' id='qID_1' value='418901' \/><input type='hidden' id='answerType418901' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418901[]' id='answer-id-1622950' class='answer   answerof-418901 ' value='1622950'   \/><label for='answer-id-1622950' id='answer-label-1622950' class=' answer'><span>risk register<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418901[]' id='answer-id-1631388' class='answer   answerof-418901 ' value='1631388'   \/><label for='answer-id-1631388' id='answer-label-1631388' class=' answer'><span>risk and control evaluation matrix<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418901[]' id='answer-id-1631389' class='answer   answerof-418901 ' value='1631389'   \/><label for='answer-id-1631389' id='answer-label-1631389' class=' answer'><span>risk profile<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418901[]' id='answer-id-1631390' class='answer   answerof-418901 ' value='1631390'   \/><label for='answer-id-1631390' id='answer-label-1631390' class=' answer'><span>risk and control assessment tool<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-2' style=';'><div id='questionWrap-2'  class='   watupro-question-id-418902'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>2. <\/span>1.Based on the data below, what can be concluded about outsourcing print job? <br \/>\r<br><br><img decoding=\"async\" width=650 height=246 id=\"\u56fe\u7247 2\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2025\/08\/image001.png\"><br><\/div><input type='hidden' name='question_id[]' id='qID_2' value='418902' \/><input type='hidden' id='answerType418902' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418902[]' id='answer-id-1622951' class='answer   answerof-418902 ' value='1622951'   \/><label for='answer-id-1622951' id='answer-label-1622951' class=' answer'><span>It is better to keep the printing in-house.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418902[]' id='answer-id-1622952' class='answer   answerof-418902 ' value='1622952'   \/><label for='answer-id-1622952' id='answer-label-1622952' class=' answer'><span>Outsourcing printing is feasible.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418902[]' id='answer-id-1622953' class='answer   answerof-418902 ' value='1622953'   \/><label for='answer-id-1622953' id='answer-label-1622953' class=' answer'><span>Outsourcing printing is necessary.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418902[]' id='answer-id-1622954' class='answer   answerof-418902 ' value='1622954'   \/><label for='answer-id-1622954' id='answer-label-1622954' class=' answer'><span>ABC Printing should be awarded the outsourcing contract.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-3' style=';'><div id='questionWrap-3'  class='   watupro-question-id-418903'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>3. <\/span>The goal of shared gervices is to<\/div><input type='hidden' name='question_id[]' id='qID_3' value='418903' \/><input type='hidden' id='answerType418903' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418903[]' id='answer-id-1622955' class='answer   answerof-418903 ' value='1622955'   \/><label for='answer-id-1622955' id='answer-label-1622955' class=' answer'><span>reduce current staffing levels.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418903[]' id='answer-id-1631391' class='answer   answerof-418903 ' value='1631391'   \/><label for='answer-id-1631391' id='answer-label-1631391' class=' answer'><span>transfer responsibilities to another entity.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418903[]' id='answer-id-1631392' class='answer   answerof-418903 ' value='1631392'   \/><label for='answer-id-1631392' id='answer-label-1631392' class=' answer'><span>efficiently aggregate resources.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418903[]' id='answer-id-1631393' class='answer   answerof-418903 ' value='1631393'   \/><label for='answer-id-1631393' id='answer-label-1631393' class=' answer'><span>provide private business opportunities.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-4' style=';'><div id='questionWrap-4'  class='   watupro-question-id-418904'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>4. <\/span>An evaluation of anggntity\u2019s single year financial statements would use which of the following analyses?<\/div><input type='hidden' name='question_id[]' id='qID_4' value='418904' \/><input type='hidden' id='answerType418904' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418904[]' id='answer-id-1622956' class='answer   answerof-418904 ' value='1622956'   \/><label for='answer-id-1622956' id='answer-label-1622956' class=' answer'><span>comparative<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418904[]' id='answer-id-1631394' class='answer   answerof-418904 ' value='1631394'   \/><label for='answer-id-1631394' id='answer-label-1631394' class=' answer'><span>horizontal<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418904[]' id='answer-id-1631395' class='answer   answerof-418904 ' value='1631395'   \/><label for='answer-id-1631395' id='answer-label-1631395' class=' answer'><span>trend<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418904[]' id='answer-id-1631396' class='answer   answerof-418904 ' value='1631396'   \/><label for='answer-id-1631396' id='answer-label-1631396' class=' answer'><span>vertical<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-5' style=';'><div id='questionWrap-5'  class='   watupro-question-id-418905'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>5. <\/span>In an attestation engagement, which party would make an assertion about a subject matter?<\/div><input type='hidden' name='question_id[]' id='qID_5' value='418905' \/><input type='hidden' id='answerType418905' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418905[]' id='answer-id-1622957' class='answer   answerof-418905 ' value='1622957'   \/><label for='answer-id-1622957' id='answer-label-1622957' class=' answer'><span>management<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418905[]' id='answer-id-1622958' class='answer   answerof-418905 ' value='1622958'   \/><label for='answer-id-1622958' id='answer-label-1622958' class=' answer'><span>auditor<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418905[]' id='answer-id-1622959' class='answer   answerof-418905 ' value='1622959'   \/><label for='answer-id-1622959' id='answer-label-1622959' class=' answer'><span>practitioner<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418905[]' id='answer-id-1622960' class='answer   answerof-418905 ' value='1622960'   \/><label for='answer-id-1622960' id='answer-label-1622960' class=' answer'><span>user<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-6' style=';'><div id='questionWrap-6'  class='   watupro-question-id-418906'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>6. <\/span>The first step in the internal control evaluation process is<\/div><input type='hidden' name='question_id[]' id='qID_6' value='418906' \/><input type='hidden' id='answerType418906' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418906[]' id='answer-id-1622961' class='answer   answerof-418906 ' value='1622961'   \/><label for='answer-id-1622961' id='answer-label-1622961' class=' answer'><span>identifying the effectiveness of management activities.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418906[]' id='answer-id-1631400' class='answer   answerof-418906 ' value='1631400'   \/><label for='answer-id-1631400' id='answer-label-1631400' class=' answer'><span>assessing the adequacy of controls.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418906[]' id='answer-id-1631401' class='answer   answerof-418906 ' value='1631401'   \/><label for='answer-id-1631401' id='answer-label-1631401' class=' answer'><span>documenting how transactions of events are processed.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418906[]' id='answer-id-1631402' class='answer   answerof-418906 ' value='1631402'   \/><label for='answer-id-1631402' id='answer-label-1631402' class=' answer'><span>identifying potential risks.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-7' style=';'><div id='questionWrap-7'  class='   watupro-question-id-418907'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>7. <\/span>In relation to financial reporting, who evaluates internal controls to support an opinion on a fair presentation of the financial statements?<\/div><input type='hidden' name='question_id[]' id='qID_7' value='418907' \/><input type='hidden' id='answerType418907' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418907[]' id='answer-id-1622962' class='answer   answerof-418907 ' value='1622962'   \/><label for='answer-id-1622962' id='answer-label-1622962' class=' answer'><span>management<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418907[]' id='answer-id-1622963' class='answer   answerof-418907 ' value='1622963'   \/><label for='answer-id-1622963' id='answer-label-1622963' class=' answer'><span>the independent auditor<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418907[]' id='answer-id-1622964' class='answer   answerof-418907 ' value='1622964'   \/><label for='answer-id-1622964' id='answer-label-1622964' class=' answer'><span>the program office<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418907[]' id='answer-id-1622965' class='answer   answerof-418907 ' value='1622965'   \/><label for='answer-id-1622965' id='answer-label-1622965' class=' answer'><span>the audit committee<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-8' style=';'><div id='questionWrap-8'  class='   watupro-question-id-418908'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>8. <\/span>Under government fuditing standards, auditors performing financial statement audits must<\/div><input type='hidden' name='question_id[]' id='qID_8' value='418908' \/><input type='hidden' id='answerType418908' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418908[]' id='answer-id-1622966' class='answer   answerof-418908 ' value='1622966'   \/><label for='answer-id-1622966' id='answer-label-1622966' class=' answer'><span>design tests to assess compliance with laws, regulations, contracts and grant agreements.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418908[]' id='answer-id-1631403' class='answer   answerof-418908 ' value='1631403'   \/><label for='answer-id-1631403' id='answer-label-1631403' class=' answer'><span>identify violations of laws which could be punishable by monetary penalties.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418908[]' id='answer-id-1631404' class='answer   answerof-418908 ' value='1631404'   \/><label for='answer-id-1631404' id='answer-label-1631404' class=' answer'><span>identify expenditures that exceed the related obligations.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418908[]' id='answer-id-1631405' class='answer   answerof-418908 ' value='1631405'   \/><label for='answer-id-1631405' id='answer-label-1631405' class=' answer'><span>design tests to detect fraud, waste and abuse.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-9' style=';'><div id='questionWrap-9'  class='   watupro-question-id-418909'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>9. <\/span>For financial audits, generally accepted auditing standards require that auditors accomplish all of the following tasks EXCEPT<\/div><input type='hidden' name='question_id[]' id='qID_9' value='418909' \/><input type='hidden' id='answerType418909' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418909[]' id='answer-id-1622967' class='answer   answerof-418909 ' value='1622967'   \/><label for='answer-id-1622967' id='answer-label-1622967' class=' answer'><span>adequately plan the work.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418909[]' id='answer-id-1622968' class='answer   answerof-418909 ' value='1622968'   \/><label for='answer-id-1622968' id='answer-label-1622968' class=' answer'><span>make the audit report available to the public.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418909[]' id='answer-id-1622969' class='answer   answerof-418909 ' value='1622969'   \/><label for='answer-id-1622969' id='answer-label-1622969' class=' answer'><span>obtain sufficient appropriate audit evidence.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418909[]' id='answer-id-1622970' class='answer   answerof-418909 ' value='1622970'   \/><label for='answer-id-1622970' id='answer-label-1622970' class=' answer'><span>supervise any assistants.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-10' style=';'><div id='questionWrap-10'  class='   watupro-question-id-418910'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>10. <\/span>The ratios used to determine an organization's ability to meet its creditor's demands are<\/div><input type='hidden' name='question_id[]' id='qID_10' value='418910' \/><input type='hidden' id='answerType418910' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418910[]' id='answer-id-1622971' class='answer   answerof-418910 ' value='1622971'   \/><label for='answer-id-1622971' id='answer-label-1622971' class=' answer'><span>budgetary cushion ratios.\r\n<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418910[]' id='answer-id-1631406' class='answer   answerof-418910 ' value='1631406'   \/><label for='answer-id-1631406' id='answer-label-1631406' class=' answer'><span>liquidity ratios.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418910[]' id='answer-id-1631407' class='answer   answerof-418910 ' value='1631407'   \/><label for='answer-id-1631407' id='answer-label-1631407' class=' answer'><span>debt burden ratios.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418910[]' id='answer-id-1631408' class='answer   answerof-418910 ' value='1631408'   \/><label for='answer-id-1631408' id='answer-label-1631408' class=' answer'><span>turnover ratios.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-11' style=';'><div id='questionWrap-11'  class='   watupro-question-id-418911'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>11. <\/span>Management shoulg consider the cost of internal controls in relationship to<\/div><input type='hidden' name='question_id[]' id='qID_11' value='418911' \/><input type='hidden' id='answerType418911' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418911[]' id='answer-id-1622972' class='answer   answerof-418911 ' value='1622972'   \/><label for='answer-id-1622972' id='answer-label-1622972' class=' answer'><span>the available budget.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418911[]' id='answer-id-1631409' class='answer   answerof-418911 ' value='1631409'   \/><label for='answer-id-1631409' id='answer-label-1631409' class=' answer'><span>inherent risks.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418911[]' id='answer-id-1631410' class='answer   answerof-418911 ' value='1631410'   \/><label for='answer-id-1631410' id='answer-label-1631410' class=' answer'><span>benefits provided.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418911[]' id='answer-id-1631411' class='answer   answerof-418911 ' value='1631411'   \/><label for='answer-id-1631411' id='answer-label-1631411' class=' answer'><span>risk of collusion.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-12' style=';'><div id='questionWrap-12'  class='   watupro-question-id-418912'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>12. <\/span>A governmental attestation engagement may include a requirement to<\/div><input type='hidden' name='question_id[]' id='qID_12' value='418912' \/><input type='hidden' id='answerType418912' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418912[]' id='answer-id-1622973' class='answer   answerof-418912 ' value='1622973'   \/><label for='answer-id-1622973' id='answer-label-1622973' class=' answer'><span>monitor a subgrantee for compliance to the grant restrictions.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418912[]' id='answer-id-1631412' class='answer   answerof-418912 ' value='1631412'   \/><label for='answer-id-1631412' id='answer-label-1631412' class=' answer'><span>establish a policy concerning fraud prevention.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418912[]' id='answer-id-1631413' class='answer   answerof-418912 ' value='1631413'   \/><label for='answer-id-1631413' id='answer-label-1631413' class=' answer'><span>monitor purchasing card charges for compliance with travel policies.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418912[]' id='answer-id-1631414' class='answer   answerof-418912 ' value='1631414'   \/><label for='answer-id-1631414' id='answer-label-1631414' class=' answer'><span>review the revenue coverage requirements on outstanding bonds.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-13' style=';'><div id='questionWrap-13'  class='   watupro-question-id-418913'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>13. <\/span>What type of analygis should a finance director use to determine if there will be enough funds available to cover bills due within the next 30 days?<\/div><input type='hidden' name='question_id[]' id='qID_13' value='418913' \/><input type='hidden' id='answerType418913' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418913[]' id='answer-id-1622974' class='answer   answerof-418913 ' value='1622974'   \/><label for='answer-id-1622974' id='answer-label-1622974' class=' answer'><span>quick\/current ratio<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418913[]' id='answer-id-1622975' class='answer   answerof-418913 ' value='1622975'   \/><label for='answer-id-1622975' id='answer-label-1622975' class=' answer'><span>receivables turnover ratio<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418913[]' id='answer-id-1622976' class='answer   answerof-418913 ' value='1622976'   \/><label for='answer-id-1622976' id='answer-label-1622976' class=' answer'><span>budgetary cushion ratio<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418913[]' id='answer-id-1622977' class='answer   answerof-418913 ' value='1622977'   \/><label for='answer-id-1622977' id='answer-label-1622977' class=' answer'><span>debt burden ratio<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-14' style=';'><div id='questionWrap-14'  class='   watupro-question-id-418914'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>14. <\/span>What is the formal tam for the listing and assessment of an agency's top risks?<\/div><input type='hidden' name='question_id[]' id='qID_14' value='418914' \/><input type='hidden' id='answerType418914' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418914[]' id='answer-id-1622978' class='answer   answerof-418914 ' value='1622978'   \/><label for='answer-id-1622978' id='answer-label-1622978' class=' answer'><span>risk profile<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418914[]' id='answer-id-1622979' class='answer   answerof-418914 ' value='1622979'   \/><label for='answer-id-1622979' id='answer-label-1622979' class=' answer'><span>risk management plan<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418914[]' id='answer-id-1622980' class='answer   answerof-418914 ' value='1622980'   \/><label for='answer-id-1622980' id='answer-label-1622980' class=' answer'><span>risk assessment<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418914[]' id='answer-id-1622981' class='answer   answerof-418914 ' value='1622981'   \/><label for='answer-id-1622981' id='answer-label-1622981' class=' answer'><span>risk register<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-15' style=';'><div id='questionWrap-15'  class='   watupro-question-id-418915'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>15. <\/span>The basic steps in fraud audits include all of the following EXCEPT<\/div><input type='hidden' name='question_id[]' id='qID_15' value='418915' \/><input type='hidden' id='answerType418915' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418915[]' id='answer-id-1622982' class='answer   answerof-418915 ' value='1622982'   \/><label for='answer-id-1622982' id='answer-label-1622982' class=' answer'><span>consulting legal counsel.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418915[]' id='answer-id-1622983' class='answer   answerof-418915 ' value='1622983'   \/><label for='answer-id-1622983' id='answer-label-1622983' class=' answer'><span>reporting the results.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418915[]' id='answer-id-1622984' class='answer   answerof-418915 ' value='1622984'   \/><label for='answer-id-1622984' id='answer-label-1622984' class=' answer'><span>follow-up on control weaknesses.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418915[]' id='answer-id-1622985' class='answer   answerof-418915 ' value='1622985'   \/><label for='answer-id-1622985' id='answer-label-1622985' class=' answer'><span>considering political ramifications.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-16' style=';'><div id='questionWrap-16'  class='   watupro-question-id-418916'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>16. <\/span>A city decides to invest in a new piece of equipment and wants to know how long it will take to recover the amount invested by using the payback analysis technique. <br \/>\r<br>The city uses the following assumptions in its analysis: <br \/>\r<br>- The cost of the equipment is $500,000. <br \/>\r<br>- The equipment will generate $200,000 in revenue per year. <br \/>\r<br>- The variable costs of operating the equipment will be $100,000 per year. <br \/>\r<br>- The depreciation on the equipment will be $20,000 per year. <br \/>\r<br>How long will it take the city to recover the amount invested in the new equipment?<\/div><input type='hidden' name='question_id[]' id='qID_16' value='418916' \/><input type='hidden' id='answerType418916' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418916[]' id='answer-id-1622986' class='answer   answerof-418916 ' value='1622986'   \/><label for='answer-id-1622986' id='answer-label-1622986' class=' answer'><span>2 years and 6 months<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418916[]' id='answer-id-1622987' class='answer   answerof-418916 ' value='1622987'   \/><label for='answer-id-1622987' id='answer-label-1622987' class=' answer'><span>2 years and 9 months<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418916[]' id='answer-id-1622988' class='answer   answerof-418916 ' value='1622988'   \/><label for='answer-id-1622988' id='answer-label-1622988' class=' answer'><span>Syears<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418916[]' id='answer-id-1622989' class='answer   answerof-418916 ' value='1622989'   \/><label for='answer-id-1622989' id='answer-label-1622989' class=' answer'><span>6 years and 3 months<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-17' style=';'><div id='questionWrap-17'  class='   watupro-question-id-418917'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>17. <\/span>The Federal Credit Reform Act of 1990 prescribes a special budget treatment for direct loans and loan guarantees that measures cash flows to and from the government using which financial analytical technique?<\/div><input type='hidden' name='question_id[]' id='qID_17' value='418917' \/><input type='hidden' id='answerType418917' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418917[]' id='answer-id-1622990' class='answer   answerof-418917 ' value='1622990'   \/><label for='answer-id-1622990' id='answer-label-1622990' class=' answer'><span>future value\r\n<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418917[]' id='answer-id-1631415' class='answer   answerof-418917 ' value='1631415'   \/><label for='answer-id-1631415' id='answer-label-1631415' class=' answer'><span>net present value<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418917[]' id='answer-id-1631416' class='answer   answerof-418917 ' value='1631416'   \/><label for='answer-id-1631416' id='answer-label-1631416' class=' answer'><span>current value<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418917[]' id='answer-id-1631417' class='answer   answerof-418917 ' value='1631417'   \/><label for='answer-id-1631417' id='answer-label-1631417' class=' answer'><span>regression analysis<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-18' style=';'><div id='questionWrap-18'  class='   watupro-question-id-418918'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>18. <\/span>A local government is reviewing the performance of a contractor that is collecting trash for the county. Performance can be measured based upon the cost<\/div><input type='hidden' name='question_id[]' id='qID_18' value='418918' \/><input type='hidden' id='answerType418918' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418918[]' id='answer-id-1622991' class='answer   answerof-418918 ' value='1622991'   \/><label for='answer-id-1622991' id='answer-label-1622991' class=' answer'><span>per mile travelled.\r\n<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418918[]' id='answer-id-1631418' class='answer   answerof-418918 ' value='1631418'   \/><label for='answer-id-1631418' id='answer-label-1631418' class=' answer'><span>per ton of trash collected.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418918[]' id='answer-id-1631419' class='answer   answerof-418918 ' value='1631419'   \/><label for='answer-id-1631419' id='answer-label-1631419' class=' answer'><span>comparison with closest comparable jurisdiction.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418918[]' id='answer-id-1631420' class='answer   answerof-418918 ' value='1631420'   \/><label for='answer-id-1631420' id='answer-label-1631420' class=' answer'><span>per employee.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-19' style=';'><div id='questionWrap-19'  class='   watupro-question-id-418919'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>19. <\/span>When reviewing a report on internal control from a shared service provider that noted a weakness, the agency should<\/div><input type='hidden' name='question_id[]' id='qID_19' value='418919' \/><input type='hidden' id='answerType418919' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418919[]' id='answer-id-1622992' class='answer   answerof-418919 ' value='1622992'   \/><label for='answer-id-1622992' id='answer-label-1622992' class=' answer'><span>consider the existence of compensating or mitigating controls.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418919[]' id='answer-id-1631421' class='answer   answerof-418919 ' value='1631421'   \/><label for='answer-id-1631421' id='answer-label-1631421' class=' answer'><span>ask the service provider to correct the weakness.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418919[]' id='answer-id-1631422' class='answer   answerof-418919 ' value='1631422'   \/><label for='answer-id-1631422' id='answer-label-1631422' class=' answer'><span>dismiss the weakness.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418919[]' id='answer-id-1631423' class='answer   answerof-418919 ' value='1631423'   \/><label for='answer-id-1631423' id='answer-label-1631423' class=' answer'><span>refer the weakness to the Contracting Officer.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-20' style=';'><div id='questionWrap-20'  class='   watupro-question-id-418920'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>20. <\/span>What is the most fupdamental cash control?<\/div><input type='hidden' name='question_id[]' id='qID_20' value='418920' \/><input type='hidden' id='answerType418920' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418920[]' id='answer-id-1622993' class='answer   answerof-418920 ' value='1622993'   \/><label for='answer-id-1622993' id='answer-label-1622993' class=' answer'><span>segregation of duties\r\n<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418920[]' id='answer-id-1631424' class='answer   answerof-418920 ' value='1631424'   \/><label for='answer-id-1631424' id='answer-label-1631424' class=' answer'><span>use of automated systems<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418920[]' id='answer-id-1631425' class='answer   answerof-418920 ' value='1631425'   \/><label for='answer-id-1631425' id='answer-label-1631425' class=' answer'><span>analysis of cash reports<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418920[]' id='answer-id-1631426' class='answer   answerof-418920 ' value='1631426'   \/><label for='answer-id-1631426' id='answer-label-1631426' class=' answer'><span>frequent reconciliation of bank accounts<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-21' style=';'><div id='questionWrap-21'  class='   watupro-question-id-418921'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>21. <\/span>In a performance aygit, due professional care is used to<\/div><input type='hidden' name='question_id[]' id='qID_21' value='418921' \/><input type='hidden' id='answerType418921' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418921[]' id='answer-id-1622994' class='answer   answerof-418921 ' value='1622994'   \/><label for='answer-id-1622994' id='answer-label-1622994' class=' answer'><span>obtain sufficient and competent evidence.\r\n<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418921[]' id='answer-id-1631427' class='answer   answerof-418921 ' value='1631427'   \/><label for='answer-id-1631427' id='answer-label-1631427' class=' answer'><span>determine scope.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418921[]' id='answer-id-1631428' class='answer   answerof-418921 ' value='1631428'   \/><label for='answer-id-1631428' id='answer-label-1631428' class=' answer'><span>set materiality of financial statements.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418921[]' id='answer-id-1631429' class='answer   answerof-418921 ' value='1631429'   \/><label for='answer-id-1631429' id='answer-label-1631429' class=' answer'><span>present the findings in accordance with GAAP.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-22' style=';'><div id='questionWrap-22'  class='   watupro-question-id-418922'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>22. <\/span>All of the following ae among the stated purposes of GPRA EXCEPT to<\/div><input type='hidden' name='question_id[]' id='qID_22' value='418922' \/><input type='hidden' id='answerType418922' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418922[]' id='answer-id-1622995' class='answer   answerof-418922 ' value='1622995'   \/><label for='answer-id-1622995' id='answer-label-1622995' class=' answer'><span>help managers improve service delivery.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418922[]' id='answer-id-1622996' class='answer   answerof-418922 ' value='1622996'   \/><label for='answer-id-1622996' id='answer-label-1622996' class=' answer'><span>improve internal management practices.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418922[]' id='answer-id-1622997' class='answer   answerof-418922 ' value='1622997'   \/><label for='answer-id-1622997' id='answer-label-1622997' class=' answer'><span>provide instructions on program reporting.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418922[]' id='answer-id-1622998' class='answer   answerof-418922 ' value='1622998'   \/><label for='answer-id-1622998' id='answer-label-1622998' class=' answer'><span>improve program effectiveness.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-23' style=';'><div id='questionWrap-23'  class='   watupro-question-id-418923'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>23. <\/span>A state transfers cagh to a broker and the broker transfers securities to the state, promising to repay the cash plus interest in exchange for the return of the same securities. This transaction is an example of:<\/div><input type='hidden' name='question_id[]' id='qID_23' value='418923' \/><input type='hidden' id='answerType418923' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418923[]' id='answer-id-1622999' class='answer   answerof-418923 ' value='1622999'   \/><label for='answer-id-1622999' id='answer-label-1622999' class=' answer'><span>an arbitrage agreement.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418923[]' id='answer-id-1631430' class='answer   answerof-418923 ' value='1631430'   \/><label for='answer-id-1631430' id='answer-label-1631430' class=' answer'><span>a repurchase agreement.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418923[]' id='answer-id-1631431' class='answer   answerof-418923 ' value='1631431'   \/><label for='answer-id-1631431' id='answer-label-1631431' class=' answer'><span>a mutual buy-sell agreement.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418923[]' id='answer-id-1631432' class='answer   answerof-418923 ' value='1631432'   \/><label for='answer-id-1631432' id='answer-label-1631432' class=' answer'><span>a reverse repurchase agreement.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-24' style=';'><div id='questionWrap-24'  class='   watupro-question-id-418924'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>24. <\/span>The value, in current dollars, of a sum of money to be received in the future describes<\/div><input type='hidden' name='question_id[]' id='qID_24' value='418924' \/><input type='hidden' id='answerType418924' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418924[]' id='answer-id-1623000' class='answer   answerof-418924 ' value='1623000'   \/><label for='answer-id-1623000' id='answer-label-1623000' class=' answer'><span>payback value.\r\n<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418924[]' id='answer-id-1631433' class='answer   answerof-418924 ' value='1631433'   \/><label for='answer-id-1631433' id='answer-label-1631433' class=' answer'><span>present value.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418924[]' id='answer-id-1631434' class='answer   answerof-418924 ' value='1631434'   \/><label for='answer-id-1631434' id='answer-label-1631434' class=' answer'><span>annuity value.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418924[]' id='answer-id-1631435' class='answer   answerof-418924 ' value='1631435'   \/><label for='answer-id-1631435' id='answer-label-1631435' class=' answer'><span>future value.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-25' style=';'><div id='questionWrap-25'  class='   watupro-question-id-418925'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>25. <\/span>In addition to the Yellow Book, which group's external audit standards can the GAO reference?<\/div><input type='hidden' name='question_id[]' id='qID_25' value='418925' \/><input type='hidden' id='answerType418925' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418925[]' id='answer-id-1623001' class='answer   answerof-418925 ' value='1623001'   \/><label for='answer-id-1623001' id='answer-label-1623001' class=' answer'><span>Public Company Accounting Oversight Board\r\n<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418925[]' id='answer-id-1631436' class='answer   answerof-418925 ' value='1631436'   \/><label for='answer-id-1631436' id='answer-label-1631436' class=' answer'><span>International Auditing and Assurance Standards Board.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418925[]' id='answer-id-1631437' class='answer   answerof-418925 ' value='1631437'   \/><label for='answer-id-1631437' id='answer-label-1631437' class=' answer'><span>International Organization of Supreme Audit Institutions<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418925[]' id='answer-id-1631438' class='answer   answerof-418925 ' value='1631438'   \/><label for='answer-id-1631438' id='answer-label-1631438' class=' answer'><span>AICPA<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-26' style=';'><div id='questionWrap-26'  class='   watupro-question-id-418926'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>26. <\/span>A sound investment category for pension funds that can be easily valued is<\/div><input type='hidden' name='question_id[]' id='qID_26' value='418926' \/><input type='hidden' id='answerType418926' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418926[]' id='answer-id-1623002' class='answer   answerof-418926 ' value='1623002'   \/><label for='answer-id-1623002' id='answer-label-1623002' class=' answer'><span>open-ended mutual funds.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418926[]' id='answer-id-1623003' class='answer   answerof-418926 ' value='1623003'   \/><label for='answer-id-1623003' id='answer-label-1623003' class=' answer'><span>reverse repurchase agreements.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418926[]' id='answer-id-1623004' class='answer   answerof-418926 ' value='1623004'   \/><label for='answer-id-1623004' id='answer-label-1623004' class=' answer'><span>derivative instruments.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418926[]' id='answer-id-1623005' class='answer   answerof-418926 ' value='1623005'   \/><label for='answer-id-1623005' id='answer-label-1623005' class=' answer'><span>internal investment pools.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-27' style=';'><div id='questionWrap-27'  class='   watupro-question-id-418927'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>27. <\/span>The first step when gathering data for making strategic sourcing decisions is<\/div><input type='hidden' name='question_id[]' id='qID_27' value='418927' \/><input type='hidden' id='answerType418927' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418927[]' id='answer-id-1623006' class='answer   answerof-418927 ' value='1623006'   \/><label for='answer-id-1623006' id='answer-label-1623006' class=' answer'><span>contacting vendors to submit bids under the request for bid process.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418927[]' id='answer-id-1631463' class='answer   answerof-418927 ' value='1631463'   \/><label for='answer-id-1631463' id='answer-label-1631463' class=' answer'><span>researching spend data by category for each business unit.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418927[]' id='answer-id-1631464' class='answer   answerof-418927 ' value='1631464'   \/><label for='answer-id-1631464' id='answer-label-1631464' class=' answer'><span>contacting business units to find out if there are existing purchasing contracts in place.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418927[]' id='answer-id-1631465' class='answer   answerof-418927 ' value='1631465'   \/><label for='answer-id-1631465' id='answer-label-1631465' class=' answer'><span>developing supplier performance measures to add into the purchase agreements.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-28' style=';'><div id='questionWrap-28'  class='   watupro-question-id-418928'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>28. <\/span>Simplified acquisition processes assist an agency by<\/div><input type='hidden' name='question_id[]' id='qID_28' value='418928' \/><input type='hidden' id='answerType418928' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418928[]' id='answer-id-1623007' class='answer   answerof-418928 ' value='1623007'   \/><label for='answer-id-1623007' id='answer-label-1623007' class=' answer'><span>maintaining the competitive bid requirement and allowing credit card purchases.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418928[]' id='answer-id-1631439' class='answer   answerof-418928 ' value='1631439'   \/><label for='answer-id-1631439' id='answer-label-1631439' class=' answer'><span>providing access to bulk purchase discounts and reducing administrative costs.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418928[]' id='answer-id-1631440' class='answer   answerof-418928 ' value='1631440'   \/><label for='answer-id-1631440' id='answer-label-1631440' class=' answer'><span>increasing the number of requisitions processed.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418928[]' id='answer-id-1631441' class='answer   answerof-418928 ' value='1631441'   \/><label for='answer-id-1631441' id='answer-label-1631441' class=' answer'><span>reducing acquisition staff and managerial oversight.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-29' style=';'><div id='questionWrap-29'  class='   watupro-question-id-418929'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>29. <\/span>A key element in coputer-assisted audit techniques is<\/div><input type='hidden' name='question_id[]' id='qID_29' value='418929' \/><input type='hidden' id='answerType418929' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418929[]' id='answer-id-1623008' class='answer   answerof-418929 ' value='1623008'   \/><label for='answer-id-1623008' id='answer-label-1623008' class=' answer'><span>writing the system audit program.\r\n<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418929[]' id='answer-id-1631442' class='answer   answerof-418929 ' value='1631442'   \/><label for='answer-id-1631442' id='answer-label-1631442' class=' answer'><span>verifying internal controls.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418929[]' id='answer-id-1631443' class='answer   answerof-418929 ' value='1631443'   \/><label for='answer-id-1631443' id='answer-label-1631443' class=' answer'><span>obtaining appropriate data.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418929[]' id='answer-id-1631444' class='answer   answerof-418929 ' value='1631444'   \/><label for='answer-id-1631444' id='answer-label-1631444' class=' answer'><span>purchasing data mining software.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-30' style=';'><div id='questionWrap-30'  class='   watupro-question-id-418930'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>30. <\/span>The Federal Credit Reform Act requires complex calculations, which are likely to include errors. This is an example of<\/div><input type='hidden' name='question_id[]' id='qID_30' value='418930' \/><input type='hidden' id='answerType418930' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418930[]' id='answer-id-1623009' class='answer   answerof-418930 ' value='1623009'   \/><label for='answer-id-1623009' id='answer-label-1623009' class=' answer'><span>audit risk.\r\n<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418930[]' id='answer-id-1631445' class='answer   answerof-418930 ' value='1631445'   \/><label for='answer-id-1631445' id='answer-label-1631445' class=' answer'><span>control risk.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418930[]' id='answer-id-1631446' class='answer   answerof-418930 ' value='1631446'   \/><label for='answer-id-1631446' id='answer-label-1631446' class=' answer'><span>detection risk.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418930[]' id='answer-id-1631447' class='answer   answerof-418930 ' value='1631447'   \/><label for='answer-id-1631447' id='answer-label-1631447' class=' answer'><span>inherent risk.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-31' style=';'><div id='questionWrap-31'  class='   watupro-question-id-418931'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>31. <\/span>A material weakness in internal control over financial reporting is defined as a deficiency that<\/div><input type='hidden' name='question_id[]' id='qID_31' value='418931' \/><input type='hidden' id='answerType418931' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418931[]' id='answer-id-1623010' class='answer   answerof-418931 ' value='1623010'   \/><label for='answer-id-1623010' id='answer-label-1623010' class=' answer'><span>results in a misstatement to the basic financial statements.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418931[]' id='answer-id-1631448' class='answer   answerof-418931 ' value='1631448'   \/><label for='answer-id-1631448' id='answer-label-1631448' class=' answer'><span>results in a material misstatement in other accompanying financial information.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418931[]' id='answer-id-1631449' class='answer   answerof-418931 ' value='1631449'   \/><label for='answer-id-1631449' id='answer-label-1631449' class=' answer'><span>did not allow management to perform their assigned responsibility to prevent, detect and correct misstatements in a timely manner.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418931[]' id='answer-id-1631450' class='answer   answerof-418931 ' value='1631450'   \/><label for='answer-id-1631450' id='answer-label-1631450' class=' answer'><span>creates a reasonable possibility of a material misstatement to the financial statements that will not be detected in a timely manner.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-32' style=';'><div id='questionWrap-32'  class='   watupro-question-id-418932'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>32. <\/span>A variable that would influence management's decision to hire contractors to perform management control evaluations is<\/div><input type='hidden' name='question_id[]' id='qID_32' value='418932' \/><input type='hidden' id='answerType418932' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418932[]' id='answer-id-1623011' class='answer   answerof-418932 ' value='1623011'   \/><label for='answer-id-1623011' id='answer-label-1623011' class=' answer'><span>lack of management expertise.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418932[]' id='answer-id-1623012' class='answer   answerof-418932 ' value='1623012'   \/><label for='answer-id-1623012' id='answer-label-1623012' class=' answer'><span>availability of qualified contractors.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418932[]' id='answer-id-1623013' class='answer   answerof-418932 ' value='1623013'   \/><label for='answer-id-1623013' id='answer-label-1623013' class=' answer'><span>suspicion of internal fraud.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418932[]' id='answer-id-1623014' class='answer   answerof-418932 ' value='1623014'   \/><label for='answer-id-1623014' id='answer-label-1623014' class=' answer'><span>knowledge of systemic deficiencies.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-33' style=';'><div id='questionWrap-33'  class='   watupro-question-id-418933'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>33. <\/span>Which of the following is an example of an internal control weakness?<\/div><input type='hidden' name='question_id[]' id='qID_33' value='418933' \/><input type='hidden' id='answerType418933' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418933[]' id='answer-id-1623015' class='answer   answerof-418933 ' value='1623015'   \/><label for='answer-id-1623015' id='answer-label-1623015' class=' answer'><span>The contract department staff awards contracts and maintains a database for vendor information.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418933[]' id='answer-id-1631451' class='answer   answerof-418933 ' value='1631451'   \/><label for='answer-id-1631451' id='answer-label-1631451' class=' answer'><span>Management policy allows project managers to oversee controls of companies in which they have a material interest.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418933[]' id='answer-id-1631452' class='answer   answerof-418933 ' value='1631452'   \/><label for='answer-id-1631452' id='answer-label-1631452' class=' answer'><span>The budget department staff is responsible for preparing the budget and for reporting on budget cost variances.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418933[]' id='answer-id-1631453' class='answer   answerof-418933 ' value='1631453'   \/><label for='answer-id-1631453' id='answer-label-1631453' class=' answer'><span>The accounting department has one clerk prepare vendor payments and another clerk reconcile bank accounts.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-34' style=';'><div id='questionWrap-34'  class='   watupro-question-id-418934'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>34. <\/span>Who is responsible for resolving single audit findings?<\/div><input type='hidden' name='question_id[]' id='qID_34' value='418934' \/><input type='hidden' id='answerType418934' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418934[]' id='answer-id-1623016' class='answer   answerof-418934 ' value='1623016'   \/><label for='answer-id-1623016' id='answer-label-1623016' class=' answer'><span>the awarding agency\r\n<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418934[]' id='answer-id-1631454' class='answer   answerof-418934 ' value='1631454'   \/><label for='answer-id-1631454' id='answer-label-1631454' class=' answer'><span>the recipient agency<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418934[]' id='answer-id-1631455' class='answer   answerof-418934 ' value='1631455'   \/><label for='answer-id-1631455' id='answer-label-1631455' class=' answer'><span>the audit committee<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418934[]' id='answer-id-1631456' class='answer   answerof-418934 ' value='1631456'   \/><label for='answer-id-1631456' id='answer-label-1631456' class=' answer'><span>the external auditors<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-35' style=';'><div id='questionWrap-35'  class='   watupro-question-id-418935'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>35. <\/span>In an internal control evaluation, what are the roles of management and the auditor regarding the risk of fraud, waste and abuse?<\/div><input type='hidden' name='question_id[]' id='qID_35' value='418935' \/><input type='hidden' id='answerType418935' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418935[]' id='answer-id-1623017' class='answer   answerof-418935 ' value='1623017'   \/><label for='answer-id-1623017' id='answer-label-1623017' class=' answer'><span>Management identifies risks, auditors assess control effectiveness.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418935[]' id='answer-id-1623018' class='answer   answerof-418935 ' value='1623018'   \/><label for='answer-id-1623018' id='answer-label-1623018' class=' answer'><span>Auditors identify risks, management implements control measures.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418935[]' id='answer-id-1623019' class='answer   answerof-418935 ' value='1623019'   \/><label for='answer-id-1623019' id='answer-label-1623019' class=' answer'><span>Both management and auditors determine risk tolerance levels.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418935[]' id='answer-id-1623020' class='answer   answerof-418935 ' value='1623020'   \/><label for='answer-id-1623020' id='answer-label-1623020' class=' answer'><span>Management mitigates risks, auditors monitor compliance with controls.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-36' style=';'><div id='questionWrap-36'  class='   watupro-question-id-418936'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>36. <\/span>An agency uses pavement rating scores as a key indicator for a street maintenance program. If the legislature provided the agency with an additional $5 million the new resources should be allocated based upon<\/div><input type='hidden' name='question_id[]' id='qID_36' value='418936' \/><input type='hidden' id='answerType418936' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418936[]' id='answer-id-1623021' class='answer   answerof-418936 ' value='1623021'   \/><label for='answer-id-1623021' id='answer-label-1623021' class=' answer'><span>the number of intersections.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418936[]' id='answer-id-1631457' class='answer   answerof-418936 ' value='1631457'   \/><label for='answer-id-1631457' id='answer-label-1631457' class=' answer'><span>historical budgeted amounts.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418936[]' id='answer-id-1631458' class='answer   answerof-418936 ' value='1631458'   \/><label for='answer-id-1631458' id='answer-label-1631458' class=' answer'><span>lane miles rated as acceptable by the citizens.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418936[]' id='answer-id-1631459' class='answer   answerof-418936 ' value='1631459'   \/><label for='answer-id-1631459' id='answer-label-1631459' class=' answer'><span>lane miles with unmet needs.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-37' style=';'><div id='questionWrap-37'  class='   watupro-question-id-418937'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>37. <\/span>The scope of a single audit engagement includes all of the following EXCEPT<\/div><input type='hidden' name='question_id[]' id='qID_37' value='418937' \/><input type='hidden' id='answerType418937' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418937[]' id='answer-id-1623022' class='answer   answerof-418937 ' value='1623022'   \/><label for='answer-id-1623022' id='answer-label-1623022' class=' answer'><span>financial statements.\r\n<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418937[]' id='answer-id-1631460' class='answer   answerof-418937 ' value='1631460'   \/><label for='answer-id-1631460' id='answer-label-1631460' class=' answer'><span>internal controls.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418937[]' id='answer-id-1631461' class='answer   answerof-418937 ' value='1631461'   \/><label for='answer-id-1631461' id='answer-label-1631461' class=' answer'><span>performance results.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418937[]' id='answer-id-1631462' class='answer   answerof-418937 ' value='1631462'   \/><label for='answer-id-1631462' id='answer-label-1631462' class=' answer'><span>compliance with terms of the award.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-38' style=';'><div id='questionWrap-38'  class='   watupro-question-id-418938'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>38. <\/span>Performance measurement assists management in<\/div><input type='hidden' name='question_id[]' id='qID_38' value='418938' \/><input type='hidden' id='answerType418938' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418938[]' id='answer-id-1623023' class='answer   answerof-418938 ' value='1623023'   \/><label for='answer-id-1623023' id='answer-label-1623023' class=' answer'><span>identifying weaknesses in disaster response preparedness.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418938[]' id='answer-id-1623024' class='answer   answerof-418938 ' value='1623024'   \/><label for='answer-id-1623024' id='answer-label-1623024' class=' answer'><span>tracking actual results against targets.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418938[]' id='answer-id-1623025' class='answer   answerof-418938 ' value='1623025'   \/><label for='answer-id-1623025' id='answer-label-1623025' class=' answer'><span>determining allocation of capital appropriations.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418938[]' id='answer-id-1623026' class='answer   answerof-418938 ' value='1623026'   \/><label for='answer-id-1623026' id='answer-label-1623026' class=' answer'><span>monitoring performance of certified professionals in regulatory fields.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-39' style=';'><div id='questionWrap-39'  class='   watupro-question-id-418939'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>39. <\/span>How may a city parks and recreation director meaningfully assess the performance of the department's grounds maintenance division?<\/div><input type='hidden' name='question_id[]' id='qID_39' value='418939' \/><input type='hidden' id='answerType418939' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418939[]' id='answer-id-1623027' class='answer   answerof-418939 ' value='1623027'   \/><label for='answer-id-1623027' id='answer-label-1623027' class=' answer'><span>use a single measure of citizen satisfaction with parks and recreation<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418939[]' id='answer-id-1631397' class='answer   answerof-418939 ' value='1631397'   \/><label for='answer-id-1631397' id='answer-label-1631397' class=' answer'><span>evaluate funds spent on grounds maintenance<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418939[]' id='answer-id-1631398' class='answer   answerof-418939 ' value='1631398'   \/><label for='answer-id-1631398' id='answer-label-1631398' class=' answer'><span>analyze grounds maintenance staffing levels<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418939[]' id='answer-id-1631399' class='answer   answerof-418939 ' value='1631399'   \/><label for='answer-id-1631399' id='answer-label-1631399' class=' answer'><span>compare cost per acre maintained to cost per acre maintained in another jurisdiction<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-40' style=';'><div id='questionWrap-40'  class='   watupro-question-id-418940'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>40. <\/span>One of the five components of COSO ERM is<\/div><input type='hidden' name='question_id[]' id='qID_40' value='418940' \/><input type='hidden' id='answerType418940' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418940[]' id='answer-id-1623028' class='answer   answerof-418940 ' value='1623028'   \/><label for='answer-id-1623028' id='answer-label-1623028' class=' answer'><span>performance.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418940[]' id='answer-id-1623029' class='answer   answerof-418940 ' value='1623029'   \/><label for='answer-id-1623029' id='answer-label-1623029' class=' answer'><span>changing environment.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418940[]' id='answer-id-1623030' class='answer   answerof-418940 ' value='1623030'   \/><label for='answer-id-1623030' id='answer-label-1623030' class=' answer'><span>complex calculations.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-418940[]' id='answer-id-1623031' class='answer   answerof-418940 ' value='1623031'   \/><label for='answer-id-1623031' id='answer-label-1623031' class=' answer'><span>accepting risk.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div style='display:none' id='question-41'>\n\t<div class='question-content'>\n\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/plugins\/watupro\/img\/loading.gif\" width=\"16\" height=\"16\" alt=\"Loading...\" title=\"Loading...\" \/>&nbsp;Loading...\t<\/div>\n<\/div>\n\n<br \/>\n\t\n\t\t\t<div class=\"watupro_buttons flex \" id=\"watuPROButtons10588\" >\n\t\t  <div id=\"prev-question\" style=\"display:none;\"><input type=\"button\" value=\"&lt; Previous\" onclick=\"WatuPRO.nextQuestion(event, 'previous');\"\/><\/div>\t\t  \t\t  \t\t   \n\t\t   \t  \t\t<div><input type=\"button\" name=\"action\" class=\"watupro-submit-button\" onclick=\"WatuPRO.submitResult(event)\" id=\"action-button\" value=\"View Results\"  \/>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\n\t<input type=\"hidden\" name=\"quiz_id\" value=\"10588\" id=\"watuPROExamID\"\/>\n\t<input type=\"hidden\" name=\"start_time\" id=\"startTime\" 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The GFMC dumps [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18505,18506],"tags":[19493,19492],"class_list":["post-107967","post","type-post","status-publish","format-standard","hentry","category-aga","category-government-financial-manager","tag-cgfm-certification","tag-gfmc-dumps"],"_links":{"self":[{"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/posts\/107967","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/comments?post=107967"}],"version-history":[{"count":1,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/posts\/107967\/revisions"}],"predecessor-version":[{"id":107968,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/posts\/107967\/revisions\/107968"}],"wp:attachment":[{"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/media?parent=107967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/categories?post=107967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/tags?post=107967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}