Exam Code: GFMC
Exam Name: Examination 3: Governmental Financial Management and Control (GFMC)
Certification Provider: AGA
Corresponding Certification: Government Financial Manager

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Updated: Sep 20, 2026

No. of Questions: 117 Questions & Answers with Testing Engine

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AGA GFMC Exam Syllabus Topics:

Topic	Details
Topic 1	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.
Topic 2	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.
Topic 3	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.
Topic 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.
Topic 5	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.

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

AGA GFMC Exam Overview:

Certification Vendor:	Association of Government Accountants (AGA)
Exam Name:	Examination 3: Governmental Financial Management and Control (GFMC)
Exam Number:	CGFM-3
Exam Duration:	180 minutes
Available Languages:	English
Related Certifications:	Certified Government Financial Manager (CGFM)
Exam Format:	Multiple-choice questions
Real Exam Qty:	Approximately 115 (multiple-choice)
Recommended Training:	AGA Official CGFM Study Resources
Exam Registration:	AGA CGFM Certification Program
Sample Questions:	AGA GFMC Sample Questions
Exam Way:	Computer-based testing at authorized testing centers or remote proctoring (availability may vary)
Pre Condition:	No formal prerequisite required, but CGFM certification requires passing three exams and meeting experience requirements.
Official Syllabus URL:	https://www.agacgfm.org

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Online Test Engine can supports Windows / Mac / Android / iOS, etc., because it is the software based on WEB browser. You can use it on any electronic device and practice with self-paced.
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PDF Version: can be read under the Adobe reader, or many other free readers, including OpenOffice, Foxit Reader and Google Docs.

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