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

質問 1

Depreciation is especially applicable when companies try to overvalue their assets and net worth; the lower their depreciation expense, the higher the company's profits.

（A）False

（B）True

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 2

Which of the following is NOT a standard of generally accepted accounting principles (GAAP)?

（A）Cost

（B）Full disclosure

（C）Quality control

（D）Conservatism

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 3

________ increase assets and expenses and/or decrease liabilities and/or equity.

（A）Debit

（B）Credit

（C）Journal Entries

（D）None of all

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 4

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）Open-source intelligence

（B）Baiting

（C）Human intelligence

（D）Scavenging

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 5

Delivery has not occurred or services have not been rendered when:

（A）Neither A nor B

（B）Both A & B

（C）Until installation and customer testing and acceptance has occurred.

（D）A written order exists but contains a right of return.

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 6

In the fraud scale, pressure, opportunity, and integrity variables all result in a list of ___ possible red flags or indicators of occupational fraud and abuse.

（A）81

（B）83

（C）84

（D）82

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 7

Which of the following is NOT the reason why senior management will overstate business statements?

（A）Comply with debt covenants

（B）Trigger performance-related compensation

（C）Show a pattern of growth to support sale of a business

（D）Meet personal performance criteria

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 8

The principle behind full disclosure is:

（A）Any material deviation from GAAP must be explained to the writer of the financial information.

（B）Any material deviation from SAS must be explained to the writer of the financial information.

（C）Any material deviation from GAAP must be explained to the reader of the financial information.

（D）None of above

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 9

__________ inventory and other assets is a relatively common way for fraudsters to remove assets from the books before or after they are stolen.

（A）Perpetual

（B）Altered

（C）False shipping slip

（D）Write-offs

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 10

Which of the following scenarios describes a card skimming or shimming scheme?

（A）After processing a customer's payment, a server returns with the receipt but keeps the payment card hoping that the customer does not notice.

（B）While processing a payment concealed from the customer's view, a retail employee uses a small device to scan and record the customer's payment card information.

（C）An imitation website is created to deceive users into providing their payment card information.

（D）None of the above.

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 11

Which of the following scenarios is an example of an economic extortion scheme?

（A）A vendor rewards a purchasing employee with a free trip after the employee directs business to the vendor.

（B）An employee receives a payment for directing excess business to a vendor.

（C）A government official demands money in exchange for awarding a contract to a vendor.

（D）A purchasing employee and vendor agree to bill the company for services that were not provided.

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 12

Which of the following actions would balance the accounting equation to conceal the misappropriation of cash?

（A）Increasing another asset

（B）Creating fictitious revenue

（C）Increasing a liability

（D）Increasing owners' equity

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 13

__________ can be defined as conduct detrimental to the organization and to the employee.

（A）Employee fraud

（B）All of the above

（C）Employee deviance

（D）Employee theft

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 14

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

（A）Unrecorded sales, understated sales, and theft of incoming checks

（B）False company accounts, understated sales, and theft of incoming checks

（C）Understated sales, theft of incoming checks, and check-for-currency substitutions

（D）Unrecorded sales, understated sales, and dual endorsements

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 15

Which of the following is TRUE regarding accrual-basis accounting?

（A）Accrual-basis accounting is simpler to use than cash-basis accounting.

（B）Expenses are recorded in the accounting system when they are paid.

（C）Revenues are generally recognized when goods are delivered to a customer.

（D）The accrual-basis method focuses on tracking a company's current cash flow.

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 16

George, a 71-year-old man, receives a fraudulent message on his computer stating that his computer has been infected by a virus. When George calls the phone number listed on the message, he speaks with a fraudster who charges him for computer repair services that are unnecessary. George has MOST LIKELY been victimized by which of the following schemes?

（A）Tech-support scheme

（B）Pharming

（C）Smishing

（D）Bait and switch scheme

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 17

Which of the following is a method of identity theft prevention that is recommended for individuals?

（A）Only use email to send personal information when contacting reputable organizations.

（B）Install security updates and patches for personal computers annually.

（C）Use biometric authentication when it is available.

（D）Do not reuse passwords for more than two accounts.

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 18

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）A fictitious expense reimbursement scheme

（B）An overstated expense reimbursement scheme

（C）A multiple reimbursement scheme

（D）A mischaracterized expense reimbursement scheme

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 19

What type of fraud scheme would MOST LIKELY be revealed by comparing a company's personnel records with its payroll records to identify duplicate addresses and government identification numbers?

（A）A fraudulent commissions scheme

（B）A ghost employee scheme

（C）A falsified hours and salary scheme

（D）An expense reimbursement scheme

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

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

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