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AGA Examination 3: Governmental Financial Management and Control (GFMC) : GFMC

考試編碼: GFMC

考試名稱: Examination 3: Governmental Financial Management and Control (GFMC)

更新時間: 2026-07-11

問題數量: 117 題

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AGA GFMC 考試大綱：

主題	簡介
主題 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.
主題 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.
主題 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.
主題 4	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.
主題 5	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.

參考：https://www.agacgfm.org/CGFM/Candidates/CGFMProcess/Examination/Exam3.aspx

GFMC 相關考試: GAFRB - Examination 2: Governmental Accounting, Financial Reporting and Budgeting (GAFRB)

相關認證: Government Financial Manager; AGA CGFM

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AGA Examination 3: Governmental Financial Management and Control (GFMC) : GFMC

關於AGA Examination 3: Governmental Financial Management and Control (GFMC)考古題

AGA GFMC 考試大綱：

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