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Study References
The CGFM Certification represents an
encompassing body of knowledge and professional expertise across a wide
range of topics. Few professionals come through the certification
process with experience ranging the full spectrum of the examination
content areas. Preparation for the three CGFM exams is enhanced by
identifying topic areas and suggested readings that best fit your
experience, education, and learning needs. By reviewing topic areas in
the
examination content specifications,
you will be able to determine which sections of the exams will be easier
or more difficult for you. You may then select materials to confirm or
enhance your knowledge. For example, in a topic area that is familiar,
selection of minimal reading may be appropriate; in areas outside of
your realm of education or experience, more extensive readings and
course work may be appropriate. The resources that follow provide a
solid base for study and preparation for the exams. They were also used
as references by examination question writers.
Examination 1: Governmental
Environment
-
AGA Code of
Ethics
-
AGA Study Guide I
- Budget of the United States,
Government Analytical Perspectives
- CFO Act of 1990
- CIM: Principles of Computer
Integrated Manufacturing, J.B. Waldner
- Debt Issuance, GFOA, 2nd
edition
- Federal Accounting Handbook,
C. Tierney, E. Kearney, R. Fernandez, J. Green, 2nd edition
- Fraud 101, H. Davia,
2000
- Fraud Prevention - An
Investment No One Can Afford to Forego, G. Adams, The CPA
Journal, January 2007
- GASB Concepts Statement No. 1
- GASB Statement 34
- Government Auditing
Standards, GAO, 2007 edition ("Yellow Book")
- Government Auditing
Standards and Practices, C. Tierney, 5th edition
- Governmental Accounting,
Auditing and Financial Reporting, GFOA, 2005
- Government Performance Results
Act, 1993
- Handbook of Governmental
Accounting and Finance, N. Apostolou, D. Crumbley, 2nd edition
- Introduction to Government
and Not-for-Profit Accounting, M. Ives, J. Razek, G. Hosch, 5th
edition
- Management Information
Systems, J. O'Brian
- National Security and Homeland
Security Presidential Directive, May 2007
- OMB Circulars A-11 and A-136
- Public Dollars Common Sense,
W. Phillips, B. Brown, C. Kinghorn, A. West, 1997
- Technology Disaster Recovery
Planning (1999 & 2007) CAAFR, GFOA
- The Federal Budget Politics,
Policy and Process, A. Schick
- Understanding Federal CFO
Responsibilities, KPMG, 1993
- The Unfunded Mandate Act -
Section 1501
- U.S. Constitution; Preamble,
Articles I and III
- U.S. Government Manual, 2001
- What You Should Know About
Your Local Government's Finances: A Guide to Financial Statements
(GUG01), GASB
Examination 2: Governmental
Accounting, Financial Reporting and Budgeting
- 31 USC 1535
-
AGA Study Guide
II
- AICPA Audit and Accounting
Guide, Audits of State and Local Governments
- Budgetary Accounting in the
Federal Government, U.S. Dept. of the Treasury, 1996
- CFO Act of 1990
- FASB Overview Concepts and
Standards
- Federal Accounting Handbook,
C. Tierney, E. Kearney, R. Fernandez, J. Green, 2nd edition
- Federal Government Auditing,
E. Kearney, R. Fernandez, J. Green, C. Tierney, 2006
- Financial & Managerial
Accounting, J. Williams, S. Haka, M. Bettner, J. Carcello, 14th
edition
- Financial Audit Manual,
Volume 3, GAO, 2007
- GAO-05-734SP Budgetary Glossary
- GASB Codification, Original
Pronouncements and Comprehensive Implementation Guide
- Governmental Accounting,
Auditing and Financial Reporting, GFOA, 2005
- Guide to the Federal Budget, FY
2000, S. Collender
- Introduction to Government
and Not-For-Profit Accounting, M. Ives, J. Razek, G. Hosch, 5th
edition
- OMB Bulletin No. 06-03
- OMB Circulars A-11, A-87 and
A-136
- OMB Memorandum- M-07-03
"Business Rules for Intragovernmental Transactions"
- Principles of Federal
Appropriation Law, GAO
- Recommended Budget Practices,
National Advisory Council on State and Local Budgeting, GFOA, 1998
- Statements of Federal Financial
Accounting Concepts and Standards, FASAB, 2007
- Tax-Exempt Financing: A
Primer, Public Finance Network
- What Else You Should Know
about a Government's Finances, GASB
Examination 3: Governmental
Financial Management Control
- 31 USC 1533
-
AGA Study Guide III
- AICPA Audit and Accounting
Guide, Audits of State and Local Governments
- Auditing: An Integrated
Approach, 4th edition, A. Arens, J. Loebbecke, 1998
- COSO Enterprise Risk Management
Framework
- Debt Collection Improvement Act
- Debt Issuance, GFOA, 2nd
edition
- Evaluating Internal Controls,
GFOA, S. Gauthier
- Federal Acquisition Regulation
- Federal Financial Management
Improvement Act
- Federal Government Auditing, E.
Kearney, R. Fernandez, J. Green, C. Tierney, 2006
- Financial Accounting, E.
Hanson, J. Hamre, P. Walgenbach, 7th edition
- FINFIA Act of 1982
- Fraud 101, H. Davia 2000
- Fraud and the
Responsibilities of the Government Audit Committee, AICPA
- Fraud Auditing and Forensic
Accounting, T. Singleton, A. Singleton, G. Bologna, R.
Lindquist, 3rd edition
- GAO/PCIE Financial Audit Manual
- Oct. 2007 Exposure Draft - GAO Guide for Evaluating Testing
Controls Over Sensitive Payments
- GASB Concept Statement 2
- Global Investment Performance
Standards, News Release, Jan. 9, 2008
- Government Auditing, C.
Tierney, 5th edition, 2000
- Government Auditing
Standards, GAO, 2007 edition ("Yellow Book")
- Government Performance Results
Act, 1993
- Governmental Accounting,
Auditing and Financial Reporting, GFOA, 2005
- Implementing Performance
Measurement in Government, GFOA, J. Leithe
- OMB Bulletin No. 07-04, Audit
Requirements for Federal Financial Statements
- OMB Circulars, A-50, A-76,
A-123, A-127, A-133, A-136
- OMB Memo M-06-13, Competitive
Sourcing Under Section 842(a)
- Project Management Body of
Knowledge, 3rd edition
- Recovery Auditing Act
- Reporting Performance
Information - Suggested Criteria for Effective Communication, GASB,
August, 2003
- Revenue Collection
Administration, GFOA, I. Allan, 1993
- Standards for Internal Control
in the Federal Government, GAO, Nov. 1999
- Statements of Auditing
Standards 54, 55, 99, 85, 107, 112, AICPA
- Statements of Federal Financial
Accounting Concepts and Standards, FASB, 2007
- State of MN: Position on
Investing
- State of NV: Board of Finance,
Policies and Procedures
- The Privacy Act of 1972, as
amended
-
www.isixsigma.com/me/bpr
-
www.riskglossary.com
-
www.sec.gov/rules/pcaob/34-49544.htm
-
www.whitehouse.gov ,
President's Management Agenda, December 2007
-
www.whitehouse.gov/omb/assets/omb/part/performance_measure_examples.pdf
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