最新的 Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes 免費考試真題:

1. A fictitious revenue scheme often results in which of the following situations?

A) An increase in accounts receivable that are long overdue
B) A lack of accounts receivable written off as bad debt expense
C) A low amount of outstanding accounts receivable
D) Accounts receivable that are consistently paid several days late

2. Which of the following must be present for a fraud to exist?

A) All of the above
B) A material false statement
C) Reliance on the false statement by the victim
D) Knowledge that the statement was false when it was uttered

3. Fraudsters use the accounting system as a tool to generate the results they want in ___________ approach:

A) All of the above
B) Organized accounting
C) Playing the accounting
D) Beating accounting

4. ______________ is required not only for theft, but for procedures to detect errors, avoid waste, and ensure a proper amount of inventory is maintained.

5. Ron's vehicle is damaged by hail after a thunderstorm. Ron does not have full insurance coverage on his vehicle, so he contacts his agent to increase his coverage. Three weeks after his new coverage is in effect, Ron's city experiences another thunderstorm. Ron then files a claim for the hail damage that occurred during the first storm, but he claims that the damage occurred during the second storm. Ron has committed a fraudulent act known as:

A) Ditching
B) Bait and wait
C) Double dipping
D) Past posting

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