CFE無料問題集「ACFE Certified Fraud Examiner」

質問 1

________ decrease assets and expenses and/or increase liabilities and/or equity

（A）Debit

（B）Credit

（C）Journal Entries

（D）None of all

正解：B 解答を投票する

質問 2

A typical issue involving material and fraud would be:

（A）Civil lawsuit

（B）Misappropriations

（C）Fraudulent statement

（D）Quality control

正解：B 解答を投票する

質問 3

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 4

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 5

The seller's price to the buyer is not fixed or determinable when:

（A）Payment terms are not extended for a substantial period.

（B）A service or membership fee is not subject predictable cancellation during the contract period.

（C）The transaction includes an option to exchange the product for others.

（D）When the price is not contingent on some future events

正解：C 解答を投票する

質問 6

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

正解：

Principal perpetrator

質問 7

A ___________ occurs when an employee, manager or executive has an undisclosed economic or personal interest in a transaction that adversely affects the organization.

（A）Conflict of interest

（B）Illegal sale

（C）Unauthorized purchase

（D）Financial disclosure

正解：A 解答を投票する

質問 8

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 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.

（C）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.

（D）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.

正解：A 解答を投票する

質問 9

According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.

（A）Credentials

（B）Liabilities

（C）None of above

（D）Assets

正解：D 解答を投票する

質問 10

____________ is a process by which a bookkeeper records all transactions and can adjust the books.

（A）Financial statement

（B）Accounting Cycle

（C）Journal Entries

（D）None of all

正解：C 解答を投票する

CFE 無料問題集「ACFE Certified Fraud Examiner」

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