CFE無料問題集「ACFE Certified Fraud Examiner」

質問 1

Theft of incoming checks usually occurs when ________ is (are) in charge of opening the mail and recording the receipt of payments.

（A）None of the above

（B）Two employees

（C）Single employee

（D）More then two employees

正解：C 解答を投票する

質問 2

Skimming is:

（A）The addition of cash from a victim entity prior to its entry in an accounting system.

（B）The removal of cash from a victim entity after its entry in an accounting system.

（C）None of above

（D）The removal of cash from a victim entity prior to its entry in an accounting system.

正解：D 解答を投票する

質問 3

In Cressey's fraud triangle, its three of the legs are Opportunity, Pressure and

（A）Isolation

（B）Violation

（C）None of the above

（D）Rationalization

正解：D 解答を投票する

質問 4

Which counts sometimes can give rise to inventory theft detection?

（A）Concealment inventory counts

（B）None of the above

（C）Physical inventory counts

（D）Perpetual inventory counts

正解：C 解答を投票する

質問 5

The essential elements of a ________ are an actual or constructive taking away of the goods or property of another with the without the consent and against the will of the owner and with a felonious intent.

（A）None of the above

（B）Fiduciary

（C）Larceny

（D）Abuse

正解：C 解答を投票する

質問 6

When employees avoid detection in a refund scheme to keep the sizes of the disbursement low, is referred to:

（A）None of the above

（B）Very small disbursements

（C）Simple disbursements

（D）Small disbursements

正解：D 解答を投票する

質問 7

____________ is a process by which a bookkeeper records all transactions and can adjust the books.

（A）Financial statement

（B）Accounting Cycle

（C）Journal Entries

（D）None of all

正解：C 解答を投票する

質問 8

According to fraud tree, cash has three following schemes:

（A）Cash distribution, skimming and fraud analysis

（B）Cash larceny, cash distribution and fraudulent disbursements

（C）Fraud analysis, skimming and cash misappropriations

（D）Skimming, cash larceny and fraudulent disbursements

正解：D 解答を投票する

質問 9

________ decrease assets and expenses and/or increase liabilities and/or equity

（A）Debit

（B）Credit

（C）Journal Entries

（D）None of all

正解：B 解答を投票する

質問 10

Which are check tempering frauds in which an employee prepares a fraudulent check and submits it usually along with legitimate checks to an authorized maker who signs it without a proper review?

（A）Concealed check scheme

（B）Payable check scheme

（C）Legitimate check scheme

（D）Endorse check scheme

正解：A 解答を投票する

CFE 無料問題集「ACFE Certified Fraud Examiner」

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