[2023年更新]CFEはACFE Certificationリアルな無料試験練習テスト
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質問 # 93
Asset misappropriations have an effect on the liabilities and do also have an indirect effect on the equity account.
- A. False
- B. True
正解：A
質問 # 94
Which of the following is NOT the reason to bribe employees of the purchaser?
- A. To falsify the bid log
- B. To extend the bid opening date
- C. To ensure receipt of a late bid
- D. To ensure bid-splitting
正解：D
質問 # 95
Which of the following is NOT the reason why senior management will overstate business statement?
- A. Trigger performance related compensation
- B. Comply with debit covenants
- C. Show a pattern of growth to support sale of a business
- D. Meet personal performance criteria
正解：B
質問 # 96
Fraudsters use the accounting system as a tool to generate the results they want in ___________ approach:
- A. Playing the accounting
- B. beating accounting
- C. All of the above
- D. Organized accounting
正解：A
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 97
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. Cost value
- B. Fair value
- C. material value
- D. Absolute value
正解：B
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 98
The act of an official or fiduciary person who unlawfully and wrongfully uses his station or character to procure some benefit, contrary to duty and rights of others is called:
- A. Corruption
- B. Bribery
- C. Conflict of interest
- D. Overbilling
正解：A
質問 # 99
Which of the following is NOT the reason why senior management will overstate business statement?
- A. Trigger performance related compensation
- B. Comply with debit covenants
- C. Show a pattern of growth to support sale of a business
- D. Meet personal performance criteria
正解：B
解説：
Section: Fraud Prevention and Deterrence
質問 # 100
Bank statement are diligently reviewed to ensure that amounts and signature have not been altered, is an activity for:
- A. Check tampering
- B. Account analysis
- C. Bank reconciliation
- D. Check disbursement controls
正解：D
質問 # 101
The difference between assets and liabilities is called:
- A. Income statement
- B. Revenue
- C. Expense
- D. Equity
正解：D
解説：
Section: Financial Transactions and Fraud Schemes
Explanation
質問 # 102
People commit financial statement fraud to:
- A. Preserve personal status/control
- B. Maintain personal income
- C. Conceal false business performances
- D. Stand outside the accounting system
正解：A
質問 # 103
The amount of cash on hand in a register may be compared to the amount showing in the register tape in order to detect _______.
- A. Occupational frauds
- B. Internal audits
- C. Employee theft
- D. Recorded sales
正解：C
質問 # 104
__________ may be defined as the offering, giving, receiving or soliciting anything of value to influence an official act.
- A. Diverting business to vendors
- B. Bribery
- C. Corruption
- D. Lacking approval authority
正解：B
質問 # 105
_________ 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：A
質問 # 106
By what accountant means that the financial figures presented by the company are at least as much as reflected in the statements, if not more.
- A. Conservatism
- B. Matching
- C. Misappropriations
- D. Fraudulent statement
正解：A
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 107
__________ are the amounts which are owned to other entities:
- A. Liabilities
- B. Assets
- C. Expenses
- D. Supplies
正解：A
質問 # 108
Which of the following is the criterion for bid solicitation?
- A. To falsify the bid log
- B. To withdraw low bids
- C. Allowing the purchaser to discuss possible employment with the contractor
- D. Containing false statements
正解：C
解説：
Section: Fraud Prevention and Deterrence
質問 # 109
Accounting records are designed to be kept on subjective rather than objective evidence.
- A. False
- B. True
正解：A
質問 # 110
Revenue is recognized when it is:
- A. All of the above
- B. Fictitious and Earned
- C. Realized and Earned
- D. Realized and Evidenced
正解：C
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 111
Multiple cashiers operate from a single cash drawer without separate access codes is a red flag for:
- A. Force inventory scheme
- B. Fraudulent scheme
- C. Register scheme
- D. Disbursement scheme
正解：C
質問 # 112
Delivery has not occurred or services have not been rendered when:
- A. Neither A nor B
- B. Both A & B
- C. A written order exists but contains a right of return.
- D. Until installation and customer testing and acceptance has occurred.
正解：C
解説：
Section: Financial Transactions and Fraud Schemes
Explanation/Reference:
質問 # 113
A voucher is:
- A. a file that includes the purchase order that was send to the vendor, the vendor invoice listing the cost and quantity of items purchased, and the internal receiving reports that verify the purchased items have been delivered.
- B. a figure that includes the sale order that was send to the dealer, the vendor invoice listing the cost and quantity of items sold, and the internal receiving reports that verify the purchased items have been delivered.
- C. a report that includes the purchase order that was send to the vendor, the vendor invoice listing the quality and quantity of items purchased, and the external receiving reports that verify the items have been sold.
- D. a mammogram that includes the purchase order that was send to the purchaser, the purchaser invoice listing the benefits and quantity of items purchased, and the internal receiving reports that verify the purchased items have been sold.
正解：A
質問 # 114
The most basic skimming scheme occurs when:
- A. An employee buy goods or services from a customer, drop the customer's payment, but makes no record of the purchase.
- 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 sells goods or services to a customer, collects the customer's payment, but makes no record of the sale.
- D. An employee buy goods or services from a stakeholder, drop the stakeholder's payment and makes record of the purchase too.
正解：C
質問 # 115
Physical tampering prevention is a check tampering technique that is used to secure bankassisted controls.
- A. False
- B. True
正解：A
質問 # 116
A running count that records how much inventory should be on hand is referred to:
- A. Altered inventory
- B. Fictitious inventory
- C. Perpetual inventory
- D. Shrinking inventory
正解：C
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 117
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