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

出題：1

The most basic skimming scheme occurs when:

A. An employee buy goods or services from a stakeholder, drop the stakeholder's payment and makes record of the purchase too.

B. An employee sells goods or services to a customer, collects the customer's payment, but makes no record of the sale.

C. An employee buy goods or services from a customer, drop the customer's payment, but makes no record of the purchase.

D. An employee sells goods or services to a stakeholder, collects the stakeholder's payment and makes record of the sale too.

正解：B 解答を投票する

出題：2

____________ is a process by which a bookkeeper records all transactions and can adjust the books.

A. Journal Entries

B. None of all

C. Accounting Cycle

D. Financial statement

正解：A 解答を投票する

出題：3

Which of the following is NOT the type of billing scheme?

A. Invoicing via accomplice companies

B. Invoicing via shell companies

C. Invoicing via non-accomplice companies

D. Personal purchases with company funds

正解：A 解答を投票する

出題：4

__________ may be defined as the offering, giving, receiving or soliciting anything of value to influence an official act.

A. Lacking approval authority

B. Bribery

C. Diverting business to vendors

D. Corruption

正解：B 解答を投票する

出題：5

Inventory shrinkage is the unaccounted-for reduction in the company's inventory that does not results from theft.

A. True

B. False

正解：B 解答を投票する

出題：6

When an incorrect total is carried from the journal to the ledger or from ledger to the financial statements, this method is called:

A. Forced Balance

B. Out-of-balance

C. None of all

D. False balance

正解：A 解答を投票する

出題：7

_________ assumes the business will go on indefinitely in the future.

A. Materiality

B. Fair value

C. Going concern

D. Cost

正解：C 解答を投票する

出題：8

In physical tampering prevention technique, hidden images can be seen only when the check is held at an angle through:

A. High-resolution sprays

B. Chrome coloring

C. Watermark backers

D. Holographic safety inks

正解：C 解答を投票する

出題：9

Which of the following are used in a short term skimming scheme?

A. Understated sales, theft of incoming checks and check-for-currency substitutions

B. Unrecorded sales, understated sales and theft of incoming checks

C. False company accounts, understated sales and theft of incoming checks

D. Unrecorded sales, understated sales and dual endorsements

正解：B 解答を投票する

出題：10

Which of the following can constitute a bribe, even if the illicit payment is never actually made?

A. kickback payment

B. Offering a payment

C. Corruption in payment

D. Overbilling in payment

正解：B 解答を投票する

出題：11

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

出題：12

A ___________ occurs when an employee, manager or executive has an undisclosed economic or personal interest in a transaction that adversely affects the organization.

A. Unauthorized purchase

B. Illegal sale

C. Conflict of interest

D. Financial disclosure

正解：C 解答を投票する

出題：13

"Anticipate possible losses and omit potential profits", this results in:

A. Symmetrical accounting

B. Bearing accounting

C. Asymmetrical accounting

D. Playing accounting

正解：C 解答を投票する

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