合格させるACFE CFE-Financial-Transactions-and-Fraud-Schemesテスト問題でテストエンジンとPDFを提供中
あなたをお手軽にCFE-Financial-Transactions-and-Fraud-Schemes試験合格させるリアルCFE-Financial-Transactions-and-Fraud-Schemes練習問題集で更新されたのは2023年11月12日
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質問 # 25
Which of the following is NOT the phase of the bidding process?
- A. Postsolicitation
- B. Submission
- C. Solicitation
- D. Presolicitation
正解：A
質問 # 26
The principal way to detect omitted credits from books of account is through:
- A. Expense account
- B. None of all
- C. Forced Balance
- D. Trend analysis
正解：D
質問 # 27
____________ is a process by which a bookkeeper records all transactions and can adjust the books.
- A. Journal Entries
- B. None of all
- C. Financial statement
- D. Accounting Cycle
正解：A
質問 # 28
Which of the following are used in a short term skimming scheme?
- A. Unrecorded sales, understated sales and theft of incoming checks
- B. Understated sales, theft of incoming checks and check-for-currency substitutions
- C. False company accounts, understated sales and theft of incoming checks
- D. Unrecorded sales, understated sales and dual endorsements
正解：A
質問 # 29
A shell company scheme in which actual goods or services are sold to the victim company is known as:
- A. Allocation scheme
- B. Pass-through scheme
- C. Distribution scheme
- D. Maintenance scheme
正解：B
質問 # 30
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. None of above
- B. Tangible Assets
- C. Intangible Assets
- D. Forced Assets
正解：C
質問 # 31
According to accounting principles, ________ and ________ should be recorded or atched in the same accounting period; failing to do so violates the matching principle of AAP.
- A. Capitalized expenses and Liabilities
- B. Revenue and corresponding expenses
- C. Income statement and Long-term contracts
- D. Revenue and Income statement
正解：B
質問 # 32
Another way to eliminate competition in the solicitation phase of the selection process is to:
- A. Solicit bid from fictitious suppliers
- B. Solicit bid-splitting from fictitious vendors
- C. None of the above
- D. Solicit transaction from fictitious vendors
正解：A
質問 # 33
Which of the following statements is TRUE with regard to the income statement?
- A. Net profit is the difference between total sales and the cost of goods sold.
- B. Gross revenue is the total amount of sales before deductions are applied.
- C. Gross profit is equal to revenues less operating expenses.
- D. A company's cash balance is usually the first line item listed.
正解：A
解説：
Explanation/Reference: https://www.zoho.com/books/guides/what-is-an-income-statement.html#:~:text=The%20income%20statement%20shows%20a,on%20a%20good%20financial%20footing
質問 # 34
Which of the following is a recommended activity that organizations should engage in to protect their proprietary information from threats?
- A. Prohibiting all nonemployees from entering the organization's premises
- B. Practicing data maximization to limit the information available during a data breach
- C. Enlisting a company task force to identify areas most at risk for theft by a competitor
- D. Strong devices containing sensitive data in specially constructed quiet rooms
正解：C
解説：
Explanation/Reference: https://www.acfe.com/uploadedfiles/acfe_website/content/documents/managing-business-risk.pdf
質問 # 35
To keep the accounting equation in balance, which of the following actions will need to be taken if someone wants to conceal the fraudulent removal of a liability from the books?
- A. Decreasing an asset
- B. Creating a fictitious expense
- C. Decreasing a different liability
- D. Decreasing owners' equity
正解：B
質問 # 36
Which of the following is NOT one of the information security goals that should be achieved to secure an e- commerce system for uses and account holders?
- A. Materiality of data
- B. Integrity of data
- C. Confidentiality of data
- D. Availability of data
正解：A
解説：
Explanation/Reference: https://whatis.techtarget.com/definition/Confidentiality-integrity-and-availability-CIA
質問 # 37
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
質問 # 38
Which of the four basic measures, if properly installed and implemented may help prevent inventory fraud?
- A. Proper documentation, physical padding, independent checks and physical safeguards
- B. Proper documentation, segregation of duties, independent checks and inventory control
- C. prenumbered affiliations, segregation of duties, independent checks and physical safeguards
- D. Proper documentation, segregation of duties, independent checks and physical safeguards
正解：D
質問 # 39
One final means of concealing a register scheme, as with many kinds of fraud, is to destroy all records of the transaction.
- A. True
- B. False
正解：A
質問 # 40
A tangible asset is one which is:
- A. Both A & B
- B. capable of being appraised
- C. capable of being perceived
- D. Neither A nor B
正解：A
質問 # 41
Which of the following ratios can be used to assess a company's ability to meet sudden cash requirements?
- A. Quick ratio
- B. Debt-to-equity ratio
- C. Asset turnover ratio
- D. Receivable turnover ratio
正解：C
解説：
Explanation/Reference: https://www.investopedia.com/ask/answers/062215/what-are-financial-risk-ratios-and-how-are-they-used-measure-risk.asp
質問 # 42
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. 62 versus 36
- B. None of the above
- C. 61 versus 39
- D. 62 versus 37
正解：C
質問 # 43
Which of the following is an example of a corruption scheme?
- A. Two data analysts steal confidential algorithms from their workplace and use the stolen data to start a competing business.
- B. A warehouse manager receives thirty tablets in a shipment but excludes five from the records and sells them to third parties.
- C. A public company omits recurring costs from its financial statements to make the company appear more profitable than it actually is.
- D. A government procurement manager awards a lucrative contract to a vendor in exchange for an offer of future employment.
正解：D
解説：
Explanation/Reference: https://www.acfe.com/risk-assessment-m13.aspx
質問 # 44
Which of the following is the MOST LIKELY result of a financial statement fraud scheme?
- A. Overstated liabilities
- B. Understated equity
- C. Overstated revenues
- D. Understated assets
正解：A
解説：
Explanation/Reference: https://www.acfe.com/article.aspx?id=4294967799#:~:text=Fraud%20in%20financial%20statements%20takes,or%20understated%20liabilities%20and%20expenses.&text=The%20five%20classifications%20of%20financial,and%20expenses%2C%20and%20improper%20disclosures
質問 # 45
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CFE-Financial-Transactions-and-Fraud-Schemesリアル無料試験問題と解答：https://www.goshiken.com/ACFE/CFE-Financial-Transactions-and-Fraud-Schemes-mondaishu.html
2023年最新の実際に出る検証済みの無料ACFE CFE-Financial-Transactions-and-Fraud-Schemes試験問題：https://drive.google.com/open?id=1VddWqDkMmaHRN4ifIhVCJjmmenbVrJVb