CFE試験無料問題集（163題）「ACFE Certified Fraud Examiner 認定」

出題：1

A shell company scheme in which actual goods or services are sold to the victim company is known as:

A. Allocation scheme

B. Distribution scheme

C. Pass-through scheme

D. Maintenance scheme

正解：C 解答を投票する

出題：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 prior to its entry in an accounting system.

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

D. None of above

正解：B 解答を投票する

出題：3

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

出題：4

The excess credits (or debits) on the income statement are used to decrease (or increase) the equity account.

A. True

B. False

正解：B 解答を投票する

出題：5

Assets that are long-lived and that differ from property, plant and equipment hat has been purchased outright or acquired under a capital lease are:

A. Forced Assets

B. Tangible Assets

C. Intangible Assets

D. None of above

正解：C 解答を投票する

出題：6

Statistical sampling enables the examiner to predict the occurrence rate for the population and therefore determine with some accuracy the error rate, or the potential for fraud.

A. True

B. False

正解：A 解答を投票する

出題：7

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

A. Usual growth in the number of days purchase in receivables

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

正解：B 解答を投票する

出題：8

______________ can be detected by closely examining the documentation submitted with the cash receipts.

A. Fictitious refunds

B. Voided purchases

C. None of the above

D. Approved transaction

正解：A 解答を投票する

出題：9

A __________ is a day-by-day, or chronological, record of transactions

A. Asset

B. Checkbook

C. Ledger

D. Journal

正解：D 解答を投票する

出題：10

Persuasive evidence of an arrangement does not exist when:

A. Timings not meet properly

B. Revenue and corresponding expenses doesn't match each other.

C. Capitalized expenses and Liabilities will not be up to satisfied level

D. No written or verbal agreement exists.

正解：D 解答を投票する

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