CFE無料問題集「ACFE Certified Fraud Examiner」

質問 1

One reason employees might be hesitant to use PO boxes in shell company schemes is that some businesses are specially vary of sending checks to vendors that have street addresses only.

（A）False

（B）True

正解：A 解答を投票する

質問 2

Which of the following is true for Red flags associated with fictitious revenues?

（A）Slow growth or usual profitability, when not compared to other companies in the same industry.

（B）A significant volume of sales to entries whose substance and ownership is not known.

（C）A usual surge in purchase by a majority of units within a company, or of purchase recorded by corporate headquarters.

（D）Usual growth in the number of days purchase in receivables

正解：B 解答を投票する

質問 3

___________ is to allow the owner, investors, creditors and others with an interest to know the appropriate book worth of the business at a particular date.

（A）Income statement

（B）Balance sheet

（C）Financial record

（D）Equity

正解：B 解答を投票する

質問 4

__________ are the amounts which are owned to other entities:

（A）Supplies

（B）Liabilities

（C）Expenses

（D）Assets

正解：B 解答を投票する

質問 5

The scheme which reduces victim companies to issue fraudulent payments for goods or services that they have not received is called:

（A）Billing scheme

（B）Misappropriate claims

（C）Bogus claims

（D）Reliance billing

正解：C 解答を投票する

質問 6

In Fraud scale pressure, opportunity and integrity variables all results in a list of ___ possible red flags or indicators of occupational fraud and abuse.

（A）81

（B）83

（C）84

（D）82

正解：D 解答を投票する

質問 7

___________ should be examined to see that all are properly documented and that inappropriate payments have not been made to employees.

（A）Payable cash

（B）Payable checks

（C）Cash advances

（D）counterfeit checks

正解：C 解答を投票する

質問 8

The most common method for billing scheme is:

（A）Accident

（B）None of the above

（C）Tips

（D）Register

正解：C 解答を投票する

質問 9

When an incorrect total is carried from the journal to the ledger or from ledger to the financial statements, this method is called:

（A）Forced Balance

（B）False balance

（C）Out-of-balance

（D）None of all

正解：A 解答を投票する

質問 10

Fill in Blank
__________ means that traditional bribery statutes proscribe only payments made to influence the decisions of government agents or employees.

正解：

Official act

CFE 無料問題集「ACFE Certified Fraud Examiner」

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