CFE-Financial-Transactions-and-Fraud-Schemes試験無料問題集（237題）「ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes 認定」

出題：1

John is a salesperson whose job requires him to entertain potential clients frequently. When John and another salesperson from a different company take a potential client to dinner, the other salesperson pays for the meal.
John creates his own receipt for the meal and submits the expense for reimbursement from his company.
John's scheme can BEST be characterized as:

A. An overstated expense reimbursement scheme

B. A fictitious expense reimbursement scheme

C. A mischaracterized expense reimbursement scheme

D. A multiple reimbursement scheme

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：2

Accounting records are designed to be kept on subjective rather than objective evidence.

A. True

B. False

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：3

Pilar had to purchase computer equipment for ABC Corporation, her employer. Pilar created a shell company, used the shell company to purchase used computer equipment, and then resold that equipment to ABC Corporation at an increased price. This is an example of a:

A. Pass-through scheme

B. Need recognition scheme

C. Cash larceny scheme

D. Pay and return scheme

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：4

According to accounting principles, ________ and ________ should be recorded or matched in the same accounting period; failing to do so violates the matching principle of GAAP.

A. Capitalized expenses and Liabilities

B. Revenue and corresponding expenses

C. Revenue and Income statement

D. Income statement and Long-term contracts

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：5

A method for gaining unauthorized access to a computer system whereby the attacker deceives victims into disclosing personal information or convinces them to commit acts that facilitate the attacker's intended scheme is known as:

A. Electronic piggybacking

B. Packet sniffing

C. IP spoofing

D. Social engineering

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：6

A scheme is classified as a Conflict of Interest:

A. when a salesman must have some kind of ownership or employment interest in the vendor submitting the sales.

B. when a purchaser must have some kind of ownership or employment interest in the vendor submitting the purchase.

C. when an employee must have some kind of ownership or employment interest in the vendor submitting the invoice.

D. when a dealer must have some kind of dealership interest in the vendor submitting the stock.

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：7

Georgina works for TAK Intelligence, a competitive intelligence firm. She is tasked with gathering intelligence about ERO Corp., a competitor of one of TAK's clients. To gather the intelligence, Georgina poses as a customer and contacts ERO. She then elicits sensitive information from an ERO employee.
Georgina's approach is an example of:

A. Human intelligence

B. Baiting

C. Scavenging

D. Open-source intelligence

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：8

In which approach do fraudsters produce whatever financial statements they wish, perhaps using just a typewriter or a personal computer?

A. Playing the accounting

B. Beating accounting

C. Outside accounting system

D. Organized accounting

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：9

A journal in which all sales made on credit or cash are listed is:

A. Accounts payable journal

B. Disbursement journal

C. General journal

D. Accounts receivable journal

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：10

What can make it easy for an employee to skim sales or receivables?

A. Revenue sources and recording procedures

B. Register manipulations and recording procedures

C. Internal audits and recording procedures

D. Poor collection and recording procedures

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：11

Which of the following is a common way that dishonest contractors collude to evade the competitive bidding process?

A. Using different publications to publish their bid solicitations

B. Arranging an agreement with competitors to divide and allocate markets

C. Submitting invoices for work that was not performed on joint projects

D. Submitting bids on fake contracts to give the appearance of genuine competition

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：12

Any expenses that are incurred but not paid by the end of the year are counted in our records of profit and loss, and are called:

A. Depreciations

B. Expenses

C. Accruals

D. Financial record

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：13

Employees steal an incoming payment and then place the incoming funds in an interest-bearing account for:

A. Concealing the fraud

B. All of the above

C. Short-term skimming

D. Converting stolen checks

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：14

Which of the following is an example of a corruption scheme?

A. Two coworkers steal confidential information from their employer and use the stolen data to start a competing business.

B. A public company omits recurring costs from its financial statements to make the company appear more profitable than it is.

C. A warehouse manager receives twenty laptops in a shipment but excludes five of the laptops from the records so that they can be sold to third parties.

D. A vendor offers the use of a beach house to a government procurement agent for free after the agent awards a contract to the vendor.

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

CFE-Financial-Transactions-and-Fraud-Schemes試験無料問題集「ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes 認定」