合格させるCFEブレーン問題集で更新されたのは認定サンプル問題
オンラインCFEテストブレーン問題集とテストエンジン
ACFE CFE（認定詐欺調査士）試験は、詐欺調査の専門家になるために設計されたプロの認定資格です。この認定資格は、世界最大の反詐欺組織であるACFE（Association of Certified Fraud Examiners）によって提供されています。ACFE CFE試験は、詐欺の検出と防止における個人の専門知識を検証する、世界的に認知された認定資格です。
ACFE CFE（認定詐欺対策専門家）認定試験は、詐欺対策、検出、および調査に特化した専門家のための世界的に認められた認定資格です。この試験は、候補者の詐欺対策、金融取引、調査技術、法的側面、および詐欺スキームに関する知識とスキルをテストするために設計されています。
質問 # 88
Placing any restriction in the solicitation documents that tend to restrict competition is called prebid solicitation.
- A. True
- B. False
正解：A
解説：
Section: Fraud Prevention and Deterrence
質問 # 89
Fraudsters use the accounting system as a tool to generate the results they want in ___________ approach:
- A. Playing the accounting
- B. beating accounting
- C. Organized accounting
- D. All of the above
正解：A
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 90
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. Assets
- C. None of above
- D. Liabilities
正解：B
質問 # 91
Which of the following are used in a short-term skimming scheme?
- A. Unrecorded sales, understated sales and theft of incoming checks
- B. Unrecorded sales, understated sales and dual endorsements
- C. False company accounts, understated sales and theft of incoming checks
- D. Understated sales, theft of incoming checks and check-for-currency substitutions
正解：A
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 92
Skimming is:
- A. The removal of cash from a victim entity after its entry in an accounting system.
- B. The removal of cash from a victim entity prior to its entry in an accounting system.
- C. None of above
- D. The addition of cash from a victim entity prior to its entry in an accounting system.
正解：B
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 93
Which of the following are used in a short-term skimming scheme?
- A. Unrecorded sales, understated sales and theft of incoming checks
- B. Unrecorded sales, understated sales and dual endorsements
- C. False company accounts, understated sales and theft of incoming checks
- D. Understated sales, theft of incoming checks and check-for-currency substitutions
正解：A
質問 # 94
CORRECT TEXT
______________ is required not only for theft, but for procedures to detect errors, avoid waste and insure a proper amount of inventory is maintained.
正解：
解説：
Pending
質問 # 95
By removing a tangible asset from the business (a debit), the books will be ___________ by the exact amount of the tangible asset misappropriated.
- A. None of all
- B. Journal Entries
- C. False debits
- D. Out-of-balance
正解：D
質問 # 96
Accounting records are designed to be kept on subjective rather than objective evidence.
- A. False
- B. True
正解：A
質問 # 97
Physical tampering prevention is a check tampering technique that is used to secure bank assisted controls.
- A. False
- B. True
正解：A
質問 # 98
Undisclosed payments made by vendors to employees of purchasing companies are referred to as:
- A. None of the above
- B. Kickbacks
- C. Presolicitaion
- D. Bid-rigging
正解：B
質問 # 99
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. None of the above
- B. Fiduciary Capacity
- C. Embezzlement
- D. Conversion
正解：B
質問 # 100
In Fraud scale pressure, opportunity and integrity variables all results in a list of ___ possible red flags or indicators of occupational fraud and abuse.
- A. 0
- B. 1
- C. 2
- D. 3
正解：C
解説：
Section: Fraud Prevention and Deterrence
質問 # 101
Which of the following factors is NOT included in most financial statement schemes?
- A. Improper asset valuations
- B. Fictitious revenues
- C. Persuasive Evidence
- D. Concealed liabilities and expenses
正解：C
質問 # 102
_________ revenues involve the recording sales of goods or services hat did not occur.
- A. Red flag revenues
- B. Fictitious or fabricated revenues
- C. Concealed revenues
- D. Financial revenues
正解：B
質問 # 103
In Cressey's fraud triangle, its three of the legs are Opportunity, Pressure and
- A. None of the above
- B. Violation
- C. Isolation
- D. Rationalization
正解：D
質問 # 104
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リアルACFE CFE試験問題集には正解190問題と解答があります：https://jp.fast2test.com/CFE-premium-file.html
ACFE CFE認定のリアル2023年最新の模擬試験：https://drive.google.com/open?id=1RP6bB4CfAz-UeaZyDqVR7wt8fzKAbxuE