CFE無料問題集「ACFE Certified Fraud Examiner」

質問 1

According to a survey, in principal perpetrator, males in a majority of cases, accounting for ___ percent of frauds versus ___ percent in which a female was the primary culprit.

（A）None of the above

（B）61 versus 39

（C）62 versus 37

（D）62 versus 36

正解：B 解答を投票する

質問 2

Which sale occurs when the accomplice of the employee-fraudster "buys" merchandise, but the employee does not ring up the sale, and the accomplice takes the merchandise without making any payment?

（A）Whole sale

（B）Preliminary sale

（C）Fake sale

（D）Fraudster sale

正解：C 解答を投票する

質問 3

Which of the following search is used for unusually high incidence of returns and allowances scheme?

（A）Returns and allowances

（B）None of the above

（C）Allowances by vendors

（D）Disposals of allowances than reorders

正解：A 解答を投票する

質問 4

If the assets are intentionally purchased by the company but simply misappropriated by the fraudster, this is referring to as:

（A）Asset receiving scheme

（B）Falsify shipping

（C）Inventory larceny scheme

（D）Fraudulent purchase

正解：C 解答を投票する

質問 5

Employees with the authority to grant discounts in order to skim revenues may use which authority?

（A）Recording a discount on sale procedure

（B）None of the above

（C）Internal discount sales audits

（D）False discounts

正解：D 解答を投票する

質問 6

When a victim company purchases unnecessary goods or services from a supplier at the direction of the corrupt employee, this results in:

（A）Presolicitation scheme

（B）False sole-source scheme

（C）Need recognition scheme

（D）Submission scheme

正解：C 解答を投票する

質問 7

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 8

Conflict of interest cases are more easily prevented than detected.

（A）False

（B）True

正解：B 解答を投票する

質問 9

Which of the following method is NOT used to detect conflicts of interest?

（A）Interviews with purchasing personnel

（B）Tips & Complaints

（C）Review of vendor ownership files

（D）Underbillings of assets

正解：D 解答を投票する

質問 10

____________ corrupt employees can cause inventory to be fraudulently delivered to themselves or accomplices.

（A）False credit slip

（B）False packing slip

（C）Fraudulent inventory slip

（D）False shipping slip

正解：B 解答を投票する

CFE 無料問題集「ACFE Certified Fraud Examiner」

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