CFE無料問題集「ACFE Certified Fraud Examiner」

質問 1

The behavior profile of employees who are involved in bribery schemes may include:

（A）Gambling habit

（B）Extravagant lifestyle

（C）Drug and/or alcohol addiction

（D）All of the above

正解：D 解答を投票する

質問 2

Physical tampering prevention is a check tampering technique that is used to secure bankassisted controls.

（A）False

（B）True

正解：A 解答を投票する

質問 3

The principal way to detect omitted credits from books of account is through:

（A）Forced Balance

（B）Trend analysis

（C）Expense account

（D）None of all

正解：B 解答を投票する

質問 4

The fraudsters' interest lies with an employer other than a company.

（A）False

（B）True

正解：A 解答を投票する

質問 5

A running count that records how much inventory should be on hand is referred to:

（A）Perpetual inventory

（B）Altered inventory

（C）Shrinking inventory

（D）Fictitious inventory

正解：A 解答を投票する

質問 6

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

質問 7

Fill in Blank
A ____________ can be very costly for an organization to undertake, both in terms of money and time spent.

正解：

Civil lawsuit

質問 8

A person is said to be in ________ act, when the business which he transacts, or the money or property which he handles, is not for his own benefit, but for another person:

（A）Conversion

（B）None of the above

（C）Fiduciary Capacity

（D）Embezzlement

正解：C 解答を投票する

質問 9

Perceived certainty of detection is directly related to employee theft for respondents in all industry sectors, that is the stronger the perception that theft would be detected, the more the likelihood that the employee would engage in deviant behavior.

（A）False

（B）True

正解：A 解答を投票する

質問 10

Once the expense account is closed, it becomes a historical item and probably will never be reviewed again.

（A）False

（B）True

正解：B 解答を投票する

CFE 無料問題集「ACFE Certified Fraud Examiner」

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