CFE Financial Transactions and Fraud Schemes 実際試験問題と解答 - 模擬練習 - 受験自信を増やす

Question No : 1
A special scheme in which employees know their employer is seeking to purchase a certain asset and take advantage of the situation by purchasing the asset themselves is:

A.Conflict of interest in sale
B.Turnaround sale or flip
C.Unauthorized sale
D.Written sale of unique assets

正解:

Question No : 2
Which of the following are used in a short term skimming scheme?

A.Unrecorded sales, understated sales and theft of incoming checks
B.Unrecorded sales, understated sales and dual endorsements
C.False company accounts, understated sales and theft of incoming checks
D.Understated sales, theft of incoming checks and check-for-currency substitutions

正解:

Question No : 3
The forms that allow noncash assets to be moved from one location in a company to another can be used to facilitate the misappropriation of those assets are called:

A.Inventory usages
B.Fake sales
C.Asset requisition
D.All of the above

正解:

Question No : 4
__________ may be defined as the offering, giving, receiving or soliciting anything of value
to influence an official act.

A.Corruption
B.Diverting business to vendors
C.Bribery
D.Lacking approval authority

正解:

Question No : 5
The excess credits (or debits) on the income statement are used to decrease (or increase) the equity account.

A.True
B.False

正解:

Question No : 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.False balance
D.None of all

正解:

Question No : 7
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.Need recognition
B.Solicitation
C.False specification
D.Submission

正解:

Question No : 8
_________ revenues involve the recording sales of goods or services hat did not occur.

A.Fictitious or fabricated revenues
B.Financial revenues
C.Red flag revenues
D.Concealed revenues

正解:

Question No : 9
Which check tampering red flag may indicate employees have embezzled cash and charged the embezzlement to expense accounts?

A.Voided checks
B.Payable checks
C.Missing checks
D.Duplicate checks

正解:

Question No : 10
The most common method for billing scheme is:

A.Register
B.Tips
C.Accident
D.None of the above

正解:

Question No : 11
__________ can be defined as conduct detrimental to the organization and to the
employee.

A.Employee deviance
B.Employee theft
C.Employee fraud
D.All of the above

正解:

Question No : 12
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:

Question No : 13
Physical assets including _________ and ________ are the most commonly
misappropriated noncash asset in our study.

A.Interest & Collusion
B.Inventory & Equipment
C.Inventory & Purchase
D.Sales & Equipment

正解:

Question No : 14
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.Holographic safety inks
C.Watermark backers
D.Chrome coloring

正解:

Question No : 15
Which check tampering red flag may indicate employees have embezzled cash and charged the embezzlement to expense accounts?

A.Voided checks
B.Payable checks
C.Missing checks
D.Duplicate checks

正解:

ACFE CFE Financial Transactions and Fraud Schemes 問題練習