CFE試験無料問題集（165題）「ACFE Certified Fraud Examiner 認定」

出題：1

The seller's price to the buyer is not fixed or determinable when:

A. A service or membership fee is not subject predictable cancellation during the contract period.

B. Payment terms are not extended for a substantial period.

C. The transaction includes an option to exchange the product for others.

D. When the price is not contingent on some future events

正解：C 解答を投票する

出題：2

A running count that records how much inventory should be on hand is referred to:

A. Altered inventory

B. Shrinking inventory

C. Perpetual inventory

D. Fictitious inventory

正解：C 解答を投票する

出題：3

False billing scheme states that:

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

B. employees cause their company to purchase merchandise that the company does not need

C. employees do not cause their company to purchase merchandise that the company does not need.

D. employees cause their company to sale merchandise that the company does not need.

正解：B 解答を投票する

出題：4

__________ inventory and other assets is relatively common way for fraudsters to remove assets from the books before or after they are stolen.

A. False shipping slip

B. Perpetual

C. Altered

D. Write-offs

正解：A 解答を投票する

出題：5

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

A. Two employees

B. None of the above

C. More then two employees

D. Single employee

正解：D 解答を投票する

出題：6

The forms that allow noncash assets to be moved from one location in a company to another can be used to facilitate the misappropriation of those assets are called:

A. Inventory usages

B. All of the above

C. Fake sales

D. Asset requisition

正解：D 解答を投票する

出題：7

The scheme in which the same vendor is receiving favorable treatment van be found in purchases by vendor searches.

A. True

B. False

正解：A 解答を投票する

出題：8

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. Legitimate check scheme

B. Concealed check scheme

C. Endorse check scheme

D. Payable check scheme

正解：B 解答を投票する

出題：9

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

A. Underbillings of assets

B. Tips & Complaints

C. Interviews with purchasing personnel

D. Review of vendor ownership files

正解：A 解答を投票する

出題：10

Which of the following is NOT the example of bribery prevention policies?

A. Business meetings

B. Reporting gifts

C. Resource diversions

D. Discounts

正解：C 解答を投票する

CFE試験無料問題集「ACFE Certified Fraud Examiner 認定」