無料Certified Fraud Examiner CFE究極の学習ガイド（更新された163問あります)
トップクラスのCFE練習試験問題
質問 # 47
When situational pressures and perceived opportunities are low and personal integrity is high, occupational fraud is much more likely to occur than when the opposite is true.
- A. False
- B. True
正解：A
質問 # 48
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. Employee theft
- B. Recorded sales
- C. Occupational frauds
- D. Internal audits
正解：A
質問 # 49
A typical issue involving material and fraud would be:
- A. Quality control
- B. Misappropriations
- C. Fraudulent statement
- D. Civil lawsuit
正解：B
質問 # 50
In ___________ scheme, an employee creates false vouchers or submits false invoices to the employer.
- A. Purchase requisition
- B. Sale requisition
- C. Cash generating
- D. Voucher handling
正解：C
解説：
Section: Fraud Prevention and Deterrence
質問 # 51
___________ and __________ are used to increase (or decrease) the equity account.
- A. None of all
- B. Journal Entries & Credit
- C. Journal Entries & Debit
- D. Journal Entries & transactions
正解：D
質問 # 52
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. Misappropriations
- B. Fraudulent statement
- C. Conservatism
- D. Matching
正解：C
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 53
__________ are the amounts which are owned to other entities:
- A. Expenses
- B. Assets
- C. Supplies
- D. Liabilities
正解：D
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 54
Bank statement are diligently reviewed to ensure that amounts and signature have not been altered, is an activity for:
- A. Account analysis
- B. Bank reconciliation
- C. Check disbursement controls
- D. Check tampering
正解：C
質問 # 55
In ____________ scheme, a supplier pays an employee of the purchasing company to write specifications that will require amendments at a later date.
- A. Deliberate writing of vague specifications
- B. False specification
- C. Bid-splitting
- D. Need recognition
正解：A
解説：
Section: Fraud Prevention and Deterrence
質問 # 56
The fraudsters' interest lies with an employer other than a company.
- A. False
- B. True
正解：A
解説：
Section: Fraud Prevention and Deterrence
質問 # 57
Financial statement fraud is committed by:
- A. Senior Management
- B. All of the above
- C. Mid and lower level employees
- D. Organized criminals
正解：B
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 58
Which of the four basic measures, if properly installed and implemented may help prevent inventory fraud?
- A. Proper documentation, segregation of duties, independent checks and physical safeguards
- B. Proper documentation, segregation of duties, independent checks and inventory control
- C. Proper documentation, physical padding, independent checks and physical safeguards
- D. prenumbered affiliations, segregation of duties, independent checks and physical safeguards
正解：A
解説：
Section: Fraud Prevention and Deterrence
Explanation/Reference:
質問 # 59
The heart of book keeping system is the ___________.
- A. Checkbook
- B. Journal
- C. Liability
- D. Asset
正解：A
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 60
Asset misappropriation schemes were the "middle children" of the study; they were more common than fraudulent statements and more costly than corruption.
- A. False
- B. True
正解：A
質問 # 61
A fabricated name and the post office box that an employee uses to collect disbursements from false billings is called:
- A. Shell company
- B. Cash generator
- C. Accomplice residence
- D. Perpetrator check
正解：A
解説：
Section: Fraud Prevention and Deterrence
Explanation
質問 # 62
SIMULATION
One of the simplest ways to justify unacceptable conduct and avoid guilt feelings is to invent a good reason for ________.
正解：
解説：
Embezzling
質問 # 63
The principal way to detect omitted credits from books of account is through:
- A. Trend analysis
- B. None of all
- C. Expense account
- D. Forced Balance
正解：A
質問 # 64
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
質問 # 65
Financial statement fraud is committed by:
- A. Senior Management
- B. All of the above
- C. Mid and lower level employees
- D. Organized criminals
正解：B
質問 # 66
In physical tampering prevention technique, hidden images can be seen only when the check is held at an angle through:
- A. Holographic safety inks
- B. High-resolution sprays
- C. Watermark backers
- D. Chrome coloring
正解：C
質問 # 67
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. material value
- B. Absolute value
- C. Fair value
- D. Cost value
正解：C
質問 # 68
______________ can be detected by closely examining the documentation submitted with the cash receipts.
- A. Approved transaction
- B. Voided purchases
- C. Fictitious refunds
- D. None of the above
正解：C
質問 # 69
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