最新的ACFE Certified Fraud Examiner - CFE免費考試真題
問題1
__________ may be defined as the offering, giving, receiving or soliciting anything of value to influence an official act.
正確答案: A
問題2
Larceny is the scheme in which an employee simply takes inventory from the company premises without attempting to conceal it in the books and records.
正確答案: B
問題3
_____________ involves purposeful misreporting of financial information about the organization that is intended to mislead those who read it.
正確答案: C
問題4
In which of the following process, all bidders are legally supposed to be placed on the same plane of equality, bidding on the same terms and conditions?
正確答案: C
問題5
Fill in Blank
The _______________ cost method of pricing would carry an asset's value on the financial statements as what it would currently cost, considering inflation.
The _______________ cost method of pricing would carry an asset's value on the financial statements as what it would currently cost, considering inflation.
正確答案:
Price-level adjusted historical cost
問題6
Multiple cashiers operate from a single cash drawer without separate access codes is a red flag for:
正確答案: D
問題7
According to a survey, in principal perpetrator, males in a majority of cases, accounting for ___ percent of frauds versus ___ percent in which a female was the primary culprit.
正確答案: A
問題8
When employees avoid detection in a refund scheme to keep the sizes of the disbursement law, is referred to:
正確答案: B
問題9
The person or persons who have access to __________ are often the targets of unethical vendors seeking an advantage in the process.
正確答案: C
問題10
____________ is a summary of the account balances carried in a ledger.
正確答案: C
問題11
Which of the following factors is NOT included in most financial statement schemes?
正確答案: C
