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

質問 1

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

（A）Trigger performance related compensation

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

（C）Comply with debit covenants

（D）Meet personal performance criteria

正解：C 解答を投票する

質問 2

Which of the following is a condition that facilitates insider cyberfraud?

（A）Access logs are not reviewed by management.

（B）Separation of duties exists in the data center.

（C）Access privileges are restricted to assigned job functions.

（D）Production programs are run during the business day.

正解：C 解答を投票する

質問 3

Which of the following is NOT a distinguishing characteristic of a Ponzi scheme?

（A）Participants are paid based on the number of new investors that they recruit.

（B）Promoters of Ponzi schemes engage in minimal amounts of valid commerce or investments.

（C）Promoters of Ponzi schemes promise investors uncommonly high returns.

（D）Participants believe that they are making a legitimate investment.

正解：A 解答を投票する

質問 4

_________ is defined as a person who works for the victim organization and who is primary culprit

正解：

Principal perpetrator

質問 5

In Cressey's fraud triangle, its three of the legs are Opportunity, Pressure and

（A）Isolation

（B）Violation

（C）None of the above

（D）Rationalization

正解：D 解答を投票する

質問 6

Which sale occurs when the accomplice of the employee-fraudster "buys" merchandise, but the employee does not ring up the sale, and the accomplice takes the merchandise without making any payment?

（A）Whole sale

（B）Preliminary sale

（C）Fake sale

（D）Fraudster sale

正解：C 解答を投票する

質問 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：B 解答を投票する

質問 8

Which of the following would NOT be considered a conflict of interest?

（A）Harriet owns a significant amount of stock in a company she regularly buys her employer's office supplies from, but her employer is unaware of this fact.

（B）Jennifer is on the board of directors of two companies that compete in the retail market, but she does not tell either company about her role at the other.

（C）Ernest hires his brother, John, to provide vending services to his employer's lunch areas, but he does not disclose their relationship.

（D）Robert works for Muir's Printing Services on weekdays and Winsted Cafe on weekends, but he does not tell either employer about the other job.

正解：D 解答を投票する

質問 9

Which of the following is FALSE concerning methods that corporate spies generally use to steal information from other organizations?

（A）Spies use technical surveillance to obtain nondocumentary information about target companies that cannot be found through open sources.

（B）Spies often create counterfeit employee badges to gain entry into a target company.

（C）Spies often gain direct access to a target company by obtaining employment as a security officer or a member of the maintenance staff.

（D）Spies primarily use social engineering to search for confidential information on employee desks or workstations at the target company.

正解：D 解答を投票する

質問 10

Mario performs surgery on a patient to replace a bone. The surgery should be billed using one code, but Mario bills the surgery using three codes (one for the entire surgery, one for the removal of the bone, and another for the insertion of the artificial bone), which increases the cost. Which of the following BEST describes Mario's scheme?

（A）Fictitious services

（B）Upcoding

（C）Unbundling

（D）False diagnosis

正解：C 解答を投票する

質問 11

When expenses used to produce income- all of them- should be matched in a consistent manner against that income, this is referred to:

（A）Accrual basis accounting

（B）Financial record

（C）Equity

（D）Expense

正解：A 解答を投票する

質問 12

Which of the following factors is NOT included in most financial statement schemes?

（A）Improper asset valuations

（B）Fictitious revenues

（C）Concealed liabilities and expenses

（D）Persuasive Evidence

正解：D 解答を投票する

質問 13

Pilar had to purchase computer equipment for ABC Corporation, her employer. Pilar created a shell company, used the shell company to purchase used computer equipment, and then resold that equipment to ABC Corporation at an increased price. This is an example of a:

（A）Pay and return scheme

（B）Cash larceny scheme

（C）Need recognition scheme

（D）Pass-through scheme

正解：D 解答を投票する

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

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