최신ACFE Certified Fraud Examiner - CFE무료샘플문제

A. Recording a sale procedure

B. Internal sales audits

C. All of the above

D. Underrings a sale

A. Disposals of allowances than reorders

B. Returns and allowances

C. None of the above

D. Allowances by vendors

A. Journal Entries & Credit

B. Journal Entries & Debit

C. None of all

D. Journal Entries & transactions

A. a mammogram that includes the purchase order that was send to the purchaser, the purchaser invoice listing the benefits and quantity of items purchased, and the internal receiving reports that verify the purchased items have been sold.

B. a figure that includes the sale order that was send to the dealer, the vendor invoice listing the cost and quantity of items sold, and the internal receiving reports that verify the purchased items have been delivered.

C. a report that includes the purchase order that was send to the vendor, the vendor invoice listing the quality and quantity of items purchased, and the external receiving reports that verify the items have been sold.

D. a file that includes the purchase order that was send to the vendor, the vendor invoice listing the cost and quantity of items purchased, and the internal receiving reports that verify the purchased items have been delivered.

A. True

B. False

A. Reliance on the fast statement by the victim

B. Knowledge that the statement was false when it was uttered

C. All of the above

D. A material false statement

A. Long-term violators

B. None of the above

C. Absconders

D. Offender types

A. Slow growth or usual profitability, when not compared to other companies in the same industry.

B. A significant volume of sales to entries whose substance and ownership is not known.

C. A usual surge in purchase by a majority of units within a company, or of purchase recorded by corporate headquarters.

D. Usual growth in the number of days purchase in receivables

A. Asset

B. Checkbook

C. Journal

D. Ledger

A. Submission

B. False specification

C. Solicitation

D. Need recognition

A. Small disbursements

B. None of the above

C. Very small disbursements

D. Simple disbursements

A. capable of being perceived

B. Both A & B

C. Neither A nor B

D. capable of being appraised

A. Larceny scheme

B. Register disbursement scheme

C. Fraudulent statement scheme

D. Asset misappropriation scheme

A. True

B. False

A. Inventory & Equipment

B. Inventory & Purchase

C. Interest & Collusion

D. Sales & Equipment