A.L.G.A CPE Quizzer

A.L.G.A. CPE Quiz

Based on Local Government Auditing Quarterly, September 2007
Prepared by the A.L.G.A. Education Committee

Instructions: To complete the Quizzer, please fill in the blanks below and answer the questions. Click the submit key when finished. Member Services will provide you with your grade and CPE certificate within 10 business days. The quizzer must receive a score of 75% or higher to receive credit, and can be taken one additional time if the initial score does not pass.

The Quizzer will qualify for CPE under the Government Auditing Standards, but A.L.G.A. does not guarantee that the Quizzer will meet the individual state CPA license requirements or the requirements of other professional associations. You will need to make that determination for yourself based on the rules of your state board of accountancy.

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1. In the article, "The Use of Force by Auditors', Gary Blackmer discusses all of the following types of force except:

   a. Brute Force
   b. The Force of Law
   c. The Force of Reason
   d. Social Force

2. Mr. Blackmer suggests that auditors should use what degree of force?

   a. Whatever it takes to get the job done
   b. The maximum force available
   c. The minimum force available
   d. No political force

3. In the article: "Which Roles Do You Play", Denny Nester notes that Webster's definition of Art relates to skill, while the definition of Science relates to what?

   a. Experiments
   b. Knowledge
   c. Statistical Data
   d. Observations

4. Mr. Nester concludes the article by stating what role you play will help you to

   a. Be all that you can be
   b. Be the best actor
   c. Fulfill that role and achieve the legacy that you want
   d. Fulfill the desires of your heart

5. In Corrie Stokes article on using GIS, GIS stands for

   a. Goofy Idiot Syndrome
   b. Gooseberry Icing Stream
   c. Good Information Stream
   d. Geographic Information Systems

6. Some of the ways to use GIS mentioned in Ms. Stokes article include all the following except:

   a. Locating the source of data
   b. Checking location-based fees or taxes
   c. Checking service provision
   d. Enhancing presentations and reports

7. In Suzanne Flynn's article, "Are We There Yet?", what does eC3 stand for?

   a. Electrical Circuitry Cubed
   b. Enterprise Critical Care Components
   c. Electronic Commerce Coordinating Council
   d. Enterprise Components Cubed

8. What is Web 2.0?

   a. new technology tools and a way of doing business that encourages and facilitates two-way communication
   b. analog communication medium
   c. a place for spiders to meet
   d. Pre-Internet COBOL programming

9. GFOA and several other organizations have expressed concern over SEA reporting because

   a. The feel SEA reporting is not beneficial
   b. The feel GASB has fulfilled the main tasks that it was created to accomplish and has now moved beyond its scope into government accountability.
   c. The believe SEA reporting will be misunderstood by the public and lead to unmerited criticism of public officials
   d. The believe GASB needs to issue more mandatory accounting guidelines

10. Which of the following organizations supports GASB's SEA reporting project?

   a. ALGA
   b. GFOA
   c. ICMA
   d. National League of Cities