|FLOPS, or Floating Point Operations Per Second are calculated via a computer programme that feeds the CPU instructions and measure how long it takes to execute them. |
The actual number of FLOPS for any given CPU will vary because it is also dependant on memory speed, the chip-set and how well the computer is designed. The GPU plays no part in it.
If you do a search of the Intel web site you will find downloads that will calculate FLOPS for you. Each one is specific to the CPU is is designed to test.