최신ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes - CFE-Financial-Transactions-and-Fraud-Schemes무료샘플문제
문제1
Which of the following statements about skimming is CORRECT?
Which of the following statements about skimming is CORRECT?
정답: C
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문제2
Which of the following is a method that might be used to fraudulently overstate the inventory balance?
Which of the following is a method that might be used to fraudulently overstate the inventory balance?
정답: B
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문제3
Which of the following is an example of a cash larceny scheme?
Which of the following is an example of a cash larceny scheme?
정답: C
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문제4
Which of the following is NOT a phase of the bidding process?
Which of the following is NOT a phase of the bidding process?
정답: C
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문제5
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.
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.
정답: A
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문제6
Which of the following is a common way that dishonest contractors collude to evade the competitive bidding process?
Which of the following is a common way that dishonest contractors collude to evade the competitive bidding process?
정답: D
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문제7
The heart of the bookkeeping system is the ___________.
The heart of the bookkeeping system is the ___________.
정답: C
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문제8
Black, an accounts receivable clerk, stole Customer A's monthly payment instead of posting it to A's account.
When Customer B's payment arrives a few days later, Black applies the payment to Customer A's account.
When Customer C's payment arrives a few days after that, Black applies it to Customer B's account. Black's method of crediting one account with money taken from another account is known as:
Black, an accounts receivable clerk, stole Customer A's monthly payment instead of posting it to A's account.
When Customer B's payment arrives a few days later, Black applies the payment to Customer A's account.
When Customer C's payment arrives a few days after that, Black applies it to Customer B's account. Black's method of crediting one account with money taken from another account is known as:
정답: B
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문제9
The behavior profile of employees who are involved in bribery schemes may include:
The behavior profile of employees who are involved in bribery schemes may include:
정답: C
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문제10
__________ means that traditional bribery statutes proscribe only payments made to influence the decisions of government agents or employees.
__________ means that traditional bribery statutes proscribe only payments made to influence the decisions of government agents or employees.
정답:
Commercial bribery
* Rationale for Correct Answer:Traditional bribery laws historically applied only to government officials. When bribery occurs in the private sector (commercial setting), it is known as commercial bribery. Modern laws and internal company codes address this as well.
* Key Concept:Commercial bribery vs. government bribery.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Corruption - Commercial Bribery.
* Rationale for Correct Answer:Traditional bribery laws historically applied only to government officials. When bribery occurs in the private sector (commercial setting), it is known as commercial bribery. Modern laws and internal company codes address this as well.
* Key Concept:Commercial bribery vs. government bribery.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Corruption - Commercial Bribery.
문제11
When expenses used to produce income-all of them-should be matched in a consistent manner against that income, this is referred to:
When expenses used to produce income-all of them-should be matched in a consistent manner against that income, this is referred to:
정답: A
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문제12
Which of the following is an example of a technical security control that organizations can use to secure computer systems and communication networks?
Which of the following is an example of a technical security control that organizations can use to secure computer systems and communication networks?
정답: B
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문제13
Mario performs surgery on a patient to replace a bone. The surgery should be billed using one code, but Mario bills the surgery using three codes (one for the entire surgery, one for the removal of the bone, and another for the insertion of the artificial bone), which increases the cost. Which of the following BEST describes Mario's scheme?
Mario performs surgery on a patient to replace a bone. The surgery should be billed using one code, but Mario bills the surgery using three codes (one for the entire surgery, one for the removal of the bone, and another for the insertion of the artificial bone), which increases the cost. Which of the following BEST describes Mario's scheme?
정답: A
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문제14
Which of the following are used in a short-term skimming scheme?
Which of the following are used in a short-term skimming scheme?
정답: A
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