CFE 無料問題集「ACFE Certified Fraud Examiner」

（A）beating accounting

（B）Organized accounting

（C）All of the above

（D）Playing the accounting

（A）employees cause their company to sale merchandise that the company does not need.

（B）employees do not cause their company to sale merchandise that the company does not need.

（C）employees cause their company to purchase merchandise that the company does not need

（D）employees do not cause their company to purchase merchandise that the company does not need.

（A）False company accounts, understated sales and theft of incoming checks

（B）Unrecorded sales, understated sales and dual endorsements

（C）Understated sales, theft of incoming checks and check-for-currency substitutions

（D）Unrecorded sales, understated sales and theft of incoming checks

（A）Fraudulent statement

（B）Corruption

（C）None of above

（D）Asset misappropriations

（A）an employee does not assist a vendor in winning a contract through the competitive bidding process.

（B）an employee once assists a vendor in winning a contract through a single competitive bidding process.

（C）an employee fraudulently assists a vendor in winning a contract through the competitive bidding process.

（D）an employee once assists a vendor in winning a contract through a single competitive bidding process.

（A）Overbilling in payment

（B）kickback payment

（C）Offering a payment

（D）Corruption in payment

（A）False

（B）True

（A）Misappropriations

（B）Fraudulent statement

（C）Matching

（D）Conservatism

（A）To withdraw low bids

（B）Allowing the purchaser to discuss possible employment with the contractor

（C）Containing false statements

（D）To falsify the bid log

（A）Duplicate checks

（B）Missing checks

（C）Payable checks

（D）Voided checks