最新のCFE合格保証付き試験問題集の認定サンプル問題
最新CFEテスト材料には有効なCFEテストエンジン
質問 # 99
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
解説：
Section: Investigation
質問 # 100
How many accounts are affected in fraudulent accounting entries and therefore same number of categories on the financial statement?
- A. More than two
- B. One
- C. None of above
- D. At least two
正解：B
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 101
When employees committing the fraud removes cash from the register and also the item allegedly being returned is debited back into the inventory, this refers to:
- A. Register false voids
- B. Registry destroying records
- C. Concealing register disbursement
- D. Fraudulent register occurrences
正解：C
解説：
Section: Investigation
質問 # 102
Larceny is the scheme in which an employee simply takes inventory from the company premises without attempting to conceal it in the books and records.
- A. True
- B. False
正解：A
質問 # 103
The most basic skimming scheme occurs when:
- A. An employee sells goods or services to a customer, collects the customer's payment, but makes no record of the sale.
- B. An employee sells goods or services to a stakeholder, collects the stakeholder's payment and makes record of the sale too.
- C. An employee buy goods or services from a customer, drop the customer's payment, but makes no record of the purchase.
- D. An employee buy goods or services from a stakeholder, drop the stakeholder's payment and makes record of the purchase too.
正解：A
質問 # 104
__________ is required if and when officers, executives or other persons in trusted positions become subjects of a criminal indictment.
- A. Disclosure
- B. Conflict of interest
- C. Resource diversion
- D. Turnaround sale or flip
正解：A
質問 # 105
Which of the following method is NOT used to detect conflicts of interest?
- A. Review of vendor ownership files
- B. Tips & Complaints
- C. Underbillings of assets
- D. Interviews with purchasing personnel
正解：C
質問 # 106
A fabricated name and the post office box that an employee uses to collect disbursements from false billings is called:
- A. Shell company
- B. Accomplice residence
- C. Perpetrator check
- D. Cash generator
正解：A
解説：
Section: Fraud Prevention and Deterrence
Explanation
質問 # 107
Theft of incoming checks usually occurs when ________ is (are) in charge of opening the mail and recording the receipt of payments.
- A. None of the above
- B. Single employee
- C. Two employees
- D. More then two employees
正解：B
質問 # 108
The seller's price to the buyer is not fixed or determinable when:
- A. When the price is not contingent on some future events
- B. The transaction includes an option to exchange the product for others.
- C. A service or membership fee is not subject predictable cancellation during the contract period.
- D. Payment terms are not extended for a substantial period.
正解：B
質問 # 109
The scheme which reduces victim companies to issue fraudulent payments for goods or services that they have not received is called:
- A. Billing scheme
- B. Misappropriate claims
- C. Reliance billing
- D. Bogus claims
正解：D
質問 # 110
According to fraud tree, cash has three following schemes:
- A. Cash distribution, skimming and fraud analysis
- B. Cash larceny, cash distribution and fraudulent disbursements
- C. Fraud analysis, skimming and cash misappropriations
- D. Skimming, cash larceny and fraudulent disbursements
正解：D
質問 # 111
Statistical sampling enables the examiner to predict the occurrence rate for the population and therefore determine with some accuracy the error rate, or the potential for fraud.
- A. True
- B. False
正解：A
質問 # 112
A shell company scheme in which actual goods or services are sold to the victim company is known as:
- A. Distribution scheme
- B. Maintenance scheme
- C. Pass-through scheme
- D. Allocation scheme
正解：C
解説：
Section: Fraud Prevention and Deterrence
質問 # 113
One reason employees might be hesitant to use PO boxes in shell company schemes is that some businesses are specially vary of sending checks to vendors that have street addresses only.
- A. True
- B. False
正解：B
解説：
Section: Fraud Prevention and Deterrence
質問 # 114
According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.
- A. Liabilities
- B. Assets
- C. Credentials
- D. None of above
正解：B
質問 # 115
The principle behind full disclosure is:
- A. Any material deviation from SAS must be explained to the writer oh the financial information.
- B. Any material deviation from GAAP must be explained to the reader of the financial information.
- C. None of above
- D. Any material deviation from GAAP must be explained to writer of the financial information.
正解：B
質問 # 116
A ___________ occurs when an employee, manager or executive has an undisclosed economic or personal interest in a transaction that adversely affects the organization.
- A. Unauthorized purchase
- B. Financial disclosure
- C. Conflict of interest
- D. Illegal sale
正解：C
質問 # 117
A ___________ occurs when an employee, manager or executive has an undisclosed economic or personal interest in a transaction that adversely affects the organization.
- A. Unauthorized purchase
- B. Financial disclosure
- C. Conflict of interest
- D. Illegal sale
正解：C
解説：
Section: Fraud Prevention and Deterrence
質問 # 118
A journal in which all sales made on credit or cash are listed is:
- A. Accounts payable journal
- B. General journal
- C. Accounts receivable journal
- D. Disbursement journal
正解：C
解説：
Section: Investigation
質問 # 119
In which of the following process, all bidders are legally supposed to be placed on the same plane of equality, bidding on the same terms and conditions?
- A. Competitive bidding
- B. Kickbacks
- C. Bid-rigging
- D. Bid solicitation
正解：A
質問 # 120
Which of the following is true for Red flags associated with fictitious revenues?
- A. A usual surge in purchase by a majority of units within a company, or of purchase recorded by corporate headquarters.
- B. Slow growth or usual profitability, when not compared to other companies in the same industry.
- C. A significant volume of sales to entries whose substance and ownership is not known.
- D. Usual growth in the number of days purchase in receivables
正解：C
質問 # 121
By removing a tangible asset from the business (a debit), the books will be ___________ by the exact amount of the tangible asset misappropriated.
- A. Out-of-balance
- B. False debits
- C. Journal Entries
- D. None of all
正解：A
質問 # 122
According to Hollinger and Clark for Policy development, management must pay attention to:
- A. A clear understanding regarding theft behavior
- B. Neither A nor B
- C. Both A & B
- D. Enforcement of sanctions
正解：C
解説：
Section: Investigation
質問 # 123
______________ can be detected by closely examining the documentation submitted with the cash receipts.
- A. None of the above
- B. Voided purchases
- C. Approved transaction
- D. Fictitious refunds
正解：D
質問 # 124
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CFE更新された試験問題集で[2023年最新] 練習には有効な試験問題集：https://drive.google.com/open?id=1z5PDOf2lXbjtFZjRXwO_KYHai59_tTth