AGA GFMC 시험 개요:
| 인증 벤더: | 정부회계사협회(AGA) |
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| 시험명: | 제3과목: 정부재무관리 및 통제(GFMC) |
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| 시험 번호: | CGFM-3 |
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| 시험 형식: | 객관식 문항 |
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| 지원 언어: | English |
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| 시험 시간: | 180분 |
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| 실제 시험 문항 수: | 약 115문항(객관식) |
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| 관련 자격증: | 공인정부재무관리자(CGFM) |
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| 권장 교육: | AGA 공식 CGFM 학습 자료 |
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| 시험 등록: | AGA CGFM 자격 인증 프로그램 |
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| 샘플 문제: | AGA GFMC 샘플 문제 |
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| 응시 방법: | 공인 시험 센터에서의 컴퓨터 기반 시험 또는 원격 감독 방식으로 응시 가능(운영 여부는 지역에 따라 상이할 수 있음) |
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| 전제 조건: | 별도의 정식 응시 자격 요건은 없으나, CGFM 자격 취득 시에는 3개 과목 시험 합격과 실무 경력 요건 충족이 필요합니다. |
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| 공식 요강 URL: | https://www.agacgfm.org |
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AGA GFMC 시험요강:
| 주제 | 소개 |
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| 주제 1 | - Internal Control: This section of the exam measures the capabilities of compliance officers and internal auditors in implementing and evaluating internal control systems. It includes knowledge of COSO frameworks, OMB standards, and audit procedures aimed at fraud prevention and legal compliance. Candidates must understand roles and responsibilities related to internal control, risk assessment, reporting mechanisms, and enterprise risk management frameworks.
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| 주제 2 | - Financial Management Functions: This section of the exam measures the competencies of public sector finance officers and treasury analysts in managing financial operations in government environments. It covers essential areas such as cash flow practices, investment strategy, debt recovery, and procurement processes. Candidates are expected to understand property and inventory systems, evaluate IT-based financial systems, and apply emerging technologies. Shared services and project management principles are also included as foundational knowledge areas.
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| 주제 3 | - Financial and Managerial Analysis Techniques: This section of the exam measures the skills of budget analysts and financial managers in using quantitative tools and data to assess financial decisions. It includes techniques like trend and ratio analysis, forecasting, regression, and data analytics. It also tests understanding of data sources, reliability, and how forensic auditing can be used for deeper insight into financial activities.
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| 주제 4 | - Performance Measurement
- Metrics
- Service Efforts and Accomplishments: This section of the exam measures the ability of program managers and strategic planners to align performance indicators with organizational outcomes. It covers the integration of financial and non-financial metrics with strategic goals, the importance of transparency and accountability, and how performance data informs budgetary decisions. Candidates must understand stakeholder engagement, baseline setting, legal compliance, and benchmark creation.
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| 주제 5 | - Auditing: This section of the exam measures the auditing knowledge of financial controllers and government auditors. It focuses on audit standards, types of audits, the audit process, and the responsibilities of both auditors and auditees. Key topics include audit preparation, follow-up, independence, materiality, and the scope of the Single Audit Act. Candidates are also expected to be familiar with fieldwork, reporting, and confidentiality concerns relevant to public sector audits.
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참조: https://www.agacgfm.org/CGFM/Candidates/CGFMProcess/Examination/Exam3.aspx
1114 개 고객 리뷰
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