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ACFE Certification問題集でCFE試験の完全版解答試験学習ガイド
ACFE CFE 試験は、詐欺調査の分野で専門家となるために設計された厳格な認定試験です。この認定は、世界的に認められており、取得することでさまざまなキャリアチャンスを得ることができます。詐欺調査のキャリアを追求したい、または既存のキャリアを進めたい場合は、ACFE CFE 試験が適切な選択肢になるかもしれません。
質問 # 93
Which of the following factors is NOT included in most financial statement schemes?
- A. Concealed liabilities and expenses
- B. Improper asset valuations
- C. Fictitious revenues
- D. Persuasive Evidence
正解：D
質問 # 94
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. Conservatism
- B. Matching
- C. Fraudulent statement
- D. Misappropriations
正解：A
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 95
Undisclosed payments made by vendors to employees of purchasing companies are referred to as:
- A. Kickbacks
- B. None of the above
- C. Presolicitaion
- D. Bid-rigging
正解：A
質問 # 96
The fraudsters' interest lies with an employer other than a company.
- A. True
- B. False
正解：B
解説：
Section: Fraud Prevention and Deterrence
Explanation/Reference:
質問 # 97
The principle behind full disclosure is:
- A. Any material deviation from GAAP must be explained to writer of the financial information.
- B. Any material deviation from SAS must be explained to the writer oh the financial information.
- C. Any material deviation from GAAP must be explained to the reader of the financial information.
- D. None of above
正解：C
質問 # 98
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：D
質問 # 99
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. Conservatism
- B. Matching
- C. Fraudulent statement
- D. Misappropriations
正解：A
質問 # 100
__________ is required if and when officers, executives or other persons in trusted positions become subjects of a criminal indictment.
- A. Disclosure
- B. Turnaround sale or flip
- C. Resource diversion
- D. Conflict of interest
正解：A
質問 # 101
___________ and __________ are used to increase (or decrease) the equity account.
- A. Journal Entries & transactions
- B. Journal Entries & Credit
- C. Journal Entries & Debit
- D. None of all
正解：A
質問 # 102
The act of an official or fiduciary person who unlawfully and wrongfully uses his station or character to procure some benefit, contrary to duty and rights of others is called:
- A. Corruption
- B. Bribery
- C. Conflict of interest
- D. Overbilling
正解：A
質問 # 103
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：D
解説：
Section: Fraud Prevention and Deterrence
質問 # 104
A shell company scheme in which actual goods or services are sold to the victim company is known as:
- A. Maintenance scheme
- B. Pass-through scheme
- C. Distribution scheme
- D. Allocation scheme
正解：B
解説：
Section: Fraud Prevention and Deterrence
質問 # 105
Most of the shell company schemes involve the purchase of goods rather than services.
- A. True
- B. False
正解：B
質問 # 106
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. Recorded sales
- B. Employee theft
- C. Occupational frauds
- D. Internal audits
正解：B
質問 # 107
A process by which several bidders conspire to split contracts up and ensure that each gets a certain amount of work is called:
- A. Fictitious Bidding
- B. Bid opening
- C. Bid pooling
- D. Bid log
正解：C
質問 # 108
____________ is a process by which a bookkeeper records all transactions and can adjust the books.
- A. Financial statement
- B. Accounting Cycle
- C. None of all
- D. Journal Entries
正解：D
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 109
If the assets are intentionally purchased by the company but simply misappropriated by the fraudster, this is referring to as:
- A. Asset receiving scheme
- B. Inventory larceny scheme
- C. Fraudulent purchase
- D. Falsify shipping
正解：B
質問 # 110
Asset misappropriations have an effect on the liabilities and do also have an indirect effect on the equity account.
- A. True
- B. False
正解：B
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 111
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 # 112
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