CFE-Financial-Transactions-and-Fraud-Schemes問題集、ACFE実際の試験問題

質問 1

__________ may be defined as the offering, giving, receiving, or soliciting anything of value to influence an official act.

A. Bribery

B. Diverting business to vendors

C. Corruption

D. Lacking approval authority

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 2

_________ 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. Supplies

B. Expenses

C. Assets

D. Equity

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 3

Organizations that had external audits actually had higher median losses and longer-lasting fraud schemes than those organizations that were not audited.

A. True

B. False

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 4

What type of fraud scheme would MOST LIKELY be revealed by comparing a company's personnel records with its payroll records to identify duplicate addresses and government identification numbers?

A. A fraudulent commissions scheme

B. A falsified hours and salary scheme

C. An expense reimbursement scheme

D. A ghost employee scheme

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 5

________, one of the synonyms for fraud, implies deceiving so thoroughly as to obscure the truth.

A. Mislead

B. Beguile

C. Deceive

D. Delude

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 6

According to accounting principles, ________ and ________ should be recorded or matched in the same accounting period; failing to do so violates the matching principle of GAAP.

A. Capitalized expenses and Liabilities

B. Revenue and corresponding expenses

C. Revenue and Income statement

D. Income statement and Long-term contracts

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 7

When a victim company purchases unnecessary goods or services from a supplier at the direction of the corrupt employee, this results in:

A. Submission scheme

B. Presolicitation scheme

C. Need recognition scheme

D. False sole-source scheme

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 8

Which of the following statements is MOST ACCURATE regarding financial reporting practices and accounting frameworks, such as U.S. generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS)?

A. The financial reporting practices that a publicly traded company must follow are determined by the company's jurisdiction.

B. Organizations that conduct business internationally must adopt IFRS as their accounting framework for financial reporting.

C. All publicly traded companies are required to adopt either U.S. GAAP or IFRS as their accounting framework.

D. U.S. GAAP is a principle-based accounting framework, and IFRS is a rules-based accounting framework.

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 9

Which of the following is TRUE regarding accrual-basis accounting?

A. Accrual-basis accounting is simpler to use than cash-basis accounting.

B. Revenues are generally recognized when goods are delivered to a customer.

C. Expenses are recorded in the accounting system when they are paid.

D. The accrual-basis method focuses on tracking a company's current cash flow.

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 10

A tangible asset is one which is:

A. Neither A nor B

B. Capable of being perceived

C. Capable of being appraised

D. Both A & B

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 11

Ada uses her mother's government identification card to impersonate her mother and obtain health care for herself under her mother's insurance benefits. Which type of patient health care fraud scheme is Ada MOST LIKELY committing?

A. Misrepresentations fraud

B. Multiple claims fraud

C. Third-party fraud

D. Fictitious claims fraud

正解: C

解説: (PassTest メンバーにのみ表示されます)

ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes - CFE-Financial-Transactions-and-Fraud-Schemes 模擬練習