ACFE Certified Fraud Examiner - CFE 模擬練習
When situational pressures and perceived opportunities are low and personal integrity is high, occupational fraud is much more likely to occur than when the opposite is true.
正解: B
The principal way to detect omitted credits from books of account is through:
正解: B
Which of the following is true for Red flags associated with fictitious revenues?
正解: B
Which of the following offender types in which people who take the money and run away?
正解: D
Which of the following are not of Basic types of non-sharable problems?
正解: A
Which of the following must be present for a fraud to exist?
正解: D
Fill in Blank
__________ 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.
正解:
Official act
The price of an asset on which the asset is selling at on the open market in a transaction between a willing buyer and a wiling seller is called:
正解: B
Which of the four basic measures, if properly installed and implemented may help prevent inventory fraud?
正解: C
Accounting records are designed to be kept on subjective rather than objective evidence.
正解: B
___________ is to allow the owner, investors, creditors and others with an interest to know the appropriate book worth of the business at a particular date.
正解: B