[2023年最新] 高合格率なCFEテストアンサーかつACFE CFEテストPDF
完璧CFE問題集試験問題と解答でパス保証されます
ACFE CFE 認定試験の出題範囲：
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質問 18
When a victim company purchases unnecessary goods or services from a supplier at the direction of the corrupt employee, this results in:
- A. False sole-source scheme
- B. Presolicitation scheme
- C. Submission scheme
- D. Need recognition scheme
正解: D
質問 19
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. False
- B. True
正解: B
質問 20
Maintain the presence of a manager or supervisor near the area of the cash register as a deterrent to theft is a prevention for:
- A. Register disbursement scheme
- B. Fraudulent statement scheme
- C. Asset misappropriation scheme
- D. Larceny scheme
正解: A
解説:
Section: Fraud Prevention and Deterrence
質問 21
__________ may be defined as the offering, giving, receiving or soliciting anything of value to influence an official act.
- A. Lacking approval authority
- B. Bribery
- C. Corruption
- D. Diverting business to vendors
正解: B
質問 22
Placing any restriction in the solicitation documents that tend to restrict competition is called prebid solicitation.
- A. False
- B. True
正解: B
質問 23
Which of the following is the amount of money that would be realized upon the sale of the asset at some point in the future, less the costs associated with owing, operating and selling it?
- A. Net realizable value
- B. Going concern
- C. Cost
- D. Fair value
正解: A
質問 24
Bank cut-off statements should be requested for 10-15 days after the closing date of the balance sheet.
- A. False
- B. True
正解: B
質問 25
Another way to eliminate competition in the solicitation phase of the selection process is to:
- A. None of the above
- B. Solicit bid from fictitious suppliers
- C. Solicit bid-splitting from fictitious vendors
- D. Solicit transaction from fictitious vendors
正解: B
質問 26
A typical issue involving material and fraud would be:
- A. Quality control
- B. Fraudulent statement
- C. Civil lawsuit
- D. Misappropriations
正解: D
質問 27
Skimming cases can more likely to be detected by:
- A. Internal audits
- B. Accidents
- C. occupational frauds
- D. Internal controls
正解: B
質問 28
Physical tampering prevention is a check tampering technique that is used to secure bankassisted controls.
- A. False
- B. True
正解: A
質問 29
Which of the following are the classifications for the Corruption?
- A. economic extortion, bribery, illegal gratuities and corruption
- B. Overbilling, bribery, bid-ridding and illegal gratuities
- C. Corruption, bribery, economic extortion, conflicts of interest
- D. Bribery, economic extortion, illegal gratuities and conflicts of interest
正解: D
解説:
Section: Fraud Prevention and Deterrence
質問 30
When employee 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. Registry destroying records
- B. Concealing register disbursement
- C. Register false voids
- D. Fraudulent register occurrences
正解: B
質問 31
Which of the following is NOT standard of generally accepted accounting principles?
- A. Conservatism
- B. Full disclosure
- C. Quality control
- D. Cost
正解: C
解説:
Section: Financial Transactions and Fraud Schemes
質問 32
Which of the following is NOT the phase of the bidding process?
- A. Postsolicitation
- B. Presolicitation
- C. Submission
- D. Solicitation
正解: A
解説:
Section: Fraud Prevention and Deterrence
質問 33
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. Fraudulent statement
- B. Misappropriations
- C. Conservatism
- D. Matching
正解: C
解説:
Section: Financial Transactions and Fraud Schemes
質問 34
A variation between the physical inventory and the perpetual inventory totals is called:
- A. Write-offs
- B. Altered inventory
- C. Account receivable
- D. Shrinkage
正解: D
質問 35
In Cressey's fraud triangle, its three of the legs are Opportunity, Pressure and
- A. Isolation
- B. None of the above
- C. Rationalization
- D. Violation
正解: C
質問 36
The seller's price to the buyer is not fixed or determinable when:
- A. The transaction includes an option to exchange the product for others.
- B. When the price is not contingent on some future events
- 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: A
質問 37
When employees avoid detection in a refund scheme to keep the sizes of the disbursement low, is referred to:
- A. Simple disbursements
- B. None of the above
- C. Very small disbursements
- D. Small disbursements
正解: D
質問 38
The prime targets for skimming schemes which are hard to monitor and predict such as late fees and parking fees, are:
- A. Internal audits
- B. Recorded sales
- C. Register manipulations
- D. Revenue sources
正解: D
質問 39
The more power a person has over the bidding process, the more likely the person can influence the selection of a supplier.
- A. False
- B. True
正解: B
解説:
Section: Fraud Prevention and Deterrence
質問 40
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