2025年最新のの問題Certified Fraud ExaminerとCFEリアル試験問をマスターせよ！
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質問 # 61
Fill in the Blanks
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 # 62
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 # 63
The most basic skimming scheme occurs when:
- A. An employee buy goods or services from a customer, drop the customer's payment, but makes no record of the purchase.
- B. An employee buy goods or services from a stakeholder, drop the stakeholder's payment and makes record of the purchase too.
- C. An employee sells goods or services to a customer, collects the customer's payment, but makes no record of the sale.
- D. An employee sells goods or services to a stakeholder, collects the stakeholder's payment and makes record of the sale too.
正解：C
質問 # 64
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：A
質問 # 65
_________ normally are carried on an organization's books as expenses because they tend to be consumed by the organization within a year of purchase.
- A. Equity
- B. Assets
- C. Expenses
- D. Supplies
正解：D
解説：
Section: Financial Transactions and Fraud Schemes
Explanation
質問 # 66
Statistical sampling enables the examiner to predict the occurrence rate for the population and therefore determine with some accuracy the error rate, or the potential for fraud.
- A. True
- B. False
正解：A
質問 # 67
According to Hollinger and Clark for Policy development, management must pay attention to:
- A. Both A & B
- B. Neither A nor B
- C. A clear understanding regarding theft behavior
- D. Enforcement of sanctions
正解：A
質問 # 68
Verify supporting documentation on outstanding checks written for a material amount is a test used to conduct for:
- A. Cut-off statements
- B. Bank confirmation
- C. Check disbursement
- D. Bank confirmation
正解：B
解説：
Section: Investigation
質問 # 69
Delivery has not occurred or services have not been rendered when:
- A. Until installation and customer testing and acceptance has occurred.
- B. Both A & B
- C. Neither A nor B
- D. A written order exists but contains a right of return.
正解：D
質問 # 70
Revenue is recognized when it is:
- A. Realized and Earned
- B. Fictitious and Earned
- C. All of the above
- D. Realized and Evidenced
正解：A
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 71
In which approach, fraudsters produce whatever financial statements they wish, perhaps using just a typewriter or a personal computer.
- A. Outside accounting system
- B. Beating accounting
- C. Playing the accounting
- D. Organized accounting
正解：A
質問 # 72
The fraudsters' interest lies with an employer other than a company.
- A. False
- B. True
正解：A
質問 # 73
Which of the following method is NOT used to detect conflicts of interest?
- A. Review of vendor ownership files
- B. Tips & Complaints
- C. Interviews with purchasing personnel
- D. Underbillings of assets
正解：D
質問 # 74
Skimming is:
- A. None of above
- B. The addition of cash from a victim entity prior to its entry in an accounting system.
- C. The removal of cash from a victim entity after its entry in an accounting system.
- D. The removal of cash from a victim entity prior to its entry in an accounting system.
正解：D
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 75
Undisclosed payments made by vendors to employees of purchasing companies are referred to as:
- A. Bid-rigging
- B. None of the above
- C. Kickbacks
- D. Presolicitaion
正解：C
質問 # 76
The person or persons who have access to __________ are often the targets of unethical vendors seeking an advantage in the process.
- A. Sealed bids
- B. Tailor specifications
- C. Bid-splitting
- D. General purchasing
正解：A
解説：
Section: Fraud Prevention and Deterrence
質問 # 77
Inventory shrinkage is the unaccounted-for reduction in the company's inventory that does not results from theft.
- A. False
- B. True
正解：A
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 78
Which are check tempering frauds in which an employee prepares a fraudulent check and submits it usually along with legitimate checks to an authorized maker who signs it without a proper review?
- A. Payable check scheme
- B. Endorse check scheme
- C. Concealed check scheme
- D. Legitimate check scheme
正解：C
質問 # 79
A fabricated name and the post office box that an employee uses to collect disbursements from false billings is called:
- A. Shell company
- B. Perpetrator check
- C. Cash generator
- D. Accomplice residence
正解：A
質問 # 80
In ___________ scheme, an employee creates false vouchers or submits false invoices to the employer.
- A. Cash generating
- B. Purchase requisition
- C. Voucher handling
- D. Sale requisition
正解：A
解説：
Section: Fraud Prevention and Deterrence
質問 # 81
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