更新された2024年12月テストエンジンに練習CFEテスト問題
CFEリアル試験問題テストエンジン問題集トレーニングには165問あります
質問 # 53
Fill in the Blanks
___________ allows the fraud examiner to inspect key attributes on a smaller portion (or sample) of those documents.
正解：
解説：
Statistical sampling
質問 # 54
The price of an asset on which the asset is selling at on the open market in a transaction between a willing buyer and a wiling seller is called:
- A. Absolute value
- B. Cost value
- C. material value
- D. Fair value
正解：D
質問 # 55
In which phase of competitive bidding process, fraudsters attempt to influence the selection of a contractor by restricting the pool of competitors from whom bids are sought?
- A. Submission
- B. Need recognition
- C. Solicitation
- D. False specification
正解：C
質問 # 56
_____________ involves purposeful misreporting of financial information about the organization that is intended to mislead those who read it.
- A. None of above
- B. Corruption
- C. Fraudulent statement
- D. Asset misappropriations
正解：C
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 57
When situational pressures and perceived opportunities are low and personal integrity is high, occupational fraud is much more likely to occur than when the opposite is true.
- A. False
- B. True
正解：A
質問 # 58
Which of the following must be present for a fraud to exist?
- A. Knowledge that the statement was false when it was uttered
- B. A material false statement
- C. Reliance on the fast statement by the victim
- D. All of the above
正解：D
質問 # 59
Which of the following is NOT standard of generally accepted accounting principles?
- A. Full disclosure
- B. Cost
- C. Conservatism
- D. Quality control
正解：D
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 60
When employees avoid detection in a refund scheme to keep the sizes of the disbursement law, is referred to:
- A. Small disbursements
- B. None of the above
- C. Very small disbursements
- D. Simple disbursements
正解：A
質問 # 61
Which of the following method is NOT used to detect conflicts of interest?
- A. Interviews with purchasing personnel
- B. Underbillings of assets
- C. Tips & Complaints
- D. Review of vendor ownership files
正解：B
解説：
Section: Fraud Prevention and Deterrence
質問 # 62
A process by which several bidders conspire to split contracts up and ensure that each gets a certain amount of work is called:
- A. Fictitious Bidding
- B. Bid pooling
- C. Bid log
- D. Bid opening
正解：B
解説：
Section: Fraud Prevention and Deterrence
質問 # 63
What can make it easy for an employee to skim sales or receivables?
- A. Poor collection and recording procedures
- B. Revenue sources and recording procedures
- C. Register manipulations and recording procedures
- D. Internal audits and recording procedures
正解：A
質問 # 64
Which of the following is NOT the type of billing scheme?
- A. Invoicing via shell companies
- B. Invoicing via accomplice companies
- C. Invoicing via non-accomplice companies
- D. Personal purchases with company funds
正解：B
質問 # 65
Persuasive evidence of an arrangement does not exist when:
- A. Capitalized expenses and Liabilities will not be up to satisfied level
- B. No written or verbal agreement exists.
- C. Timings not meet properly
- D. Revenue and corresponding expenses doesn't match each other.
正解：B
質問 # 66
In ___________ scheme, an employee creates false vouchers or submits false invoices to the employer.
- A. Purchase requisition
- B. Voucher handling
- C. Sale requisition
- D. Cash generating
正解：D
解説：
Section: Fraud Prevention and Deterrence
質問 # 67
A ___________ occurs when an employee, manager or executive has an undisclosed economic or personal interest in a transaction that adversely affects the organization.
- A. Financial disclosure
- B. Unauthorized purchase
- C. Illegal sale
- D. Conflict of interest
正解：D
解説：
Section: Fraud Prevention and Deterrence
質問 # 68
________ decrease assets and expenses and/or increase liabilities and/or equity
- A. None of all
- B. Credit
- C. Journal Entries
- D. Debit
正解：B
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 69
In Fraud scale pressure, opportunity and integrity variables all results in a list of ___ possible red flags or indicators of occupational fraud and abuse.
- A. 0
- B. 1
- C. 2
- D. 3
正解：C
質問 # 70
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