CDFM Exam 3 Questions and complete Answers

CDFM Exam 3 Questions and complete Answers Who are determined to be accountable individuals for the DoD? If a contracting officer signs a contract in advance of an appropriation, what type of violation has occurred? What are the 4 major functions in DoD Finance? What 3 primary types of officials are accountable individuals in the DoD? When collecting debts owed by vendors that have failed to properly respond to demand letters, what is the next step? If a civilian employee receives less than 90% of his/her pay and allowances, what may he/she request? When a civilian employee PCSs from OCONUS to CONUS, who pays? How often does the disbursing officer need to inspect and document office security measures? What are the two self-balancing sets of accounts in the USGSGL? In proprietary accounting, assets equal liabilities plus what? The aggregate amount of an entity's funds in the Treasury is in what account? PP&E defines tangible assets with an estimated useful life of more than what number of years? Which three federal agencies established the FASAB? What is the Federal law that specifically required existing CFO agencies to have financial statements that successfully pass a financial audit? In which of the four waves of the FIAR process would a DoD entity expect to have an auditable statement of budgetary resources? Government audits provide essential elements of public accountability and what? Which standards generally apply to all Federal Government audits Who conducts, supervises, monitors and initiates audits and investigations relating to DoD programs and operations? Which is the DoD Document that provides policy for DoD audit and internal review offices to use for conducting audits of DoD operations, systems, program and functions? Auditors auditing with personal impairments violate which general standard? How many CPEs must an auditor complete every 2 years? What's the minimum per year? The auditor is restricted access to essential data necesssary to satisfy the audit objective. What type of impairment would this be? Which type of audit is expected to determine financial information is presented... Which type of audit is expected to determine whether...(no mention of finance) During what audit phase would the auditor select the most important areas for audit coverage?