CFE-Financial-Transactions-and-Fraud-Schemes 無料問題集「ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes」

（A）Decreasing an asset

（B）Creating a fictitious expense

（C）Decreasing owners' equity

（D）Decreasing a different liability

（A）Grandparent scheme

（B）Missing-heir scheme

（C）Affinity fraud

（D）Pretexting fraud

（A）Spyware is software that collects and reports information about a computer user without the user's knowledge or consent.

（B）Ransomware is a malicious self-replicating computer program that penetrates operating systems to spread malicious code to other computers.

（C）A Trojan horse is a software program that, while not definitely malicious, monitors and logs the keys pressed on a system's keyboard.

（D）A worm is a type of software that, while not definitely malicious, has a suspicious or potentially unwanted aspect to it.

（A）Including lien releases from subcontractors

（B）Lack of documented expenses from other similar contracts

（C）Missing inspection reports

（D）Evidence of change orders

（A）Charging for costs that are not allowable

（B）Altering bids

（C）Extending bid opening dates without justification

（D）Opening bids prematurely

（A）Changing locks and reprogramming door access codes every three to five years

（B）Requiring employees to take notes and keep drafts related to confidential projects

（C）Mandating that all employees sign noncompetition agreements

（D）Classifying data into categories according to value and sensitivity levels

（A）Quick ratio

（B）Receivable turnover ratio

（C）Asset turnover ratio

（D）Debt-to-equity ratio

（A）Confirming customers' outstanding account balances

（B）Examining journal entries for accounts receivable write-offs

（C）Comparing register totals to the cash count

（D）Counting the physical inventory

（A）Josh owns a significant amount of stock in a company he regularly buys office supplies from, and his employer is unaware of this fact.

（B）Jane hires her cousin, Rita, to provide shipping and packaging services for her company, but she does not disclose their relationship.

（C）James works for the Muscle Factory Gym on weekdays and Earthworks Lawn Mowing on weekends, but he does not tell either employer about the other job.

（D）Jenny purchases materials from Great Oaks Lumber for her employer to use in projects; Jenny's husband works for Great Oaks Lumber, and she has not informed her employer of this.

（A）Retained earnings

（B）Liabilities

（C）Cost of goods sold

（D）Assets