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質問 # 71
Entering a sales total lower than the amount actually paid by the customer is called:
- A. Underrings a sale
- B. Internal sales audits
- C. All of the above
- D. Recording a sale procedure
正解：A
質問 # 72
Asset misappropriation schemes were the "middle children" of the study; they were more common than fraudulent statements and more costly than corruption.
- A. True
- B. False
正解：B
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 73
According to fraud tree, cash has three following schemes:
- A. Cash distribution, skimming and fraud analysis
- B. Skimming, cash larceny and fraudulent disbursements
- C. Fraud analysis, skimming and cash misappropriations
- D. Cash larceny, cash distribution and fraudulent disbursements
正解：B
質問 # 74
A fabricated name and the post office box that an employee uses to collect disbursements from false billings is called:
- A. Accomplice residence
- B. Cash generator
- C. Shell company
- D. Perpetrator check
正解：C
質問 # 75
Collusion or bid-rigging between bidders is called
- A. To withdraw low bids
- B. Bid solicitation
- C. Contract acceptance
- D. Bribery receipt
正解：C
質問 # 76
Which of the following is the amount of money that would be realized upon the sale of the asset at some point in the future, less the costs associated with owing, operating and selling it?
- A. Fair value
- B. Net realizable value
- C. Going concern
- D. Cost
正解：B
質問 # 77
A ___________ occurs when an employee, manager or executive has an undisclosed economic or personal interest in a transaction that adversely affects the organization.
- A. Conflict of interest
- B. Financial disclosure
- C. Unauthorized purchase
- D. Illegal sale
正解：A
解説：
Section: Fraud Prevention and Deterrence
質問 # 78
Most of the shell company schemes involve the purchase of goods rather than services.
- A. True
- B. False
正解：B
質問 # 79
A __________ is a day-by-day, or chronological, record of transactions
- A. Checkbook
- B. Ledger
- C. Journal
- D. Asset
正解：C
質問 # 80
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.
- A. True
- B. False
正解：B
解説：
Section: Fraud Prevention and Deterrence
質問 # 81
By removing a tangible asset from the business (a debit), the books will be ___________ by the exact amount of the tangible asset misappropriated.
- A. Journal Entries
- B. Out-of-balance
- C. None of all
- D. False debits
正解：B
質問 # 82
The forms that allow noncash assets to be moved from one location in a company to another can be used to facilitate the misappropriation of those assets are called:
- A. All of the above
- B. Fake sales
- C. Asset requisition
- D. Inventory usages
正解：C
質問 # 83
____________ is a process by which a bookkeeper records all transactions and can adjust the books.
- A. Financial statement
- B. Journal Entries
- C. None of all
- D. Accounting Cycle
正解：B
質問 # 84
Forced reconciliation of the account says:
- A. to conceal shrinkage is to change the perpetual inventory record so that it matches the physical inventory count.
- B. to conceal shrinkage is to alter inventory record so that it matches the physical inventory count.
- C. to conceal inventory is to alter shrinkage record so that it matches the physical inventory count.
- D. to conceal write-offs is to change the perpetual inventory record so that it matches the physical inventory count.
正解：A
質問 # 85
The principal way to detect omitted credits from books of account is through:
- A. Forced Balance
- B. Trend analysis
- C. None of all
- D. Expense account
正解：B
質問 # 86
Larceny by Fraud or deception means that:
- A. Fails to correct a false impression
- B. All of the above
- C. Creates or reinforce a false impression
- D. Fails to disclose a known lien, adverse claim or other legal impediment
正解：B
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 87
In which phase of competitive bidding process, fraudsters attempt to influence the selection of a contractor by restricting the pool of competitors from whom bids are sought?
- A. Solicitation
- B. Submission
- C. False specification
- D. Need recognition
正解：A
解説：
Section: Fraud Prevention and Deterrence
質問 # 88
In ____________ scheme, a supplier pays an employee of the purchasing company to write specifications that will require amendments at a later date.
- A. Deliberate writing of vague specifications
- B. False specification
- C. Need recognition
- D. Bid-splitting
正解：A
質問 # 89
The act of an official or fiduciary person who unlawfully and wrongfully uses his station or character to procure some benefit, contrary to duty and rights of others is called:
- A. Corruption
- B. Bribery
- C. Conflict of interest
- D. Overbilling
正解：A
解説：
Section: Fraud Prevention and Deterrence
質問 # 90
Employees steal an incoming payment and then place the incoming funds in an interest bearing account for:
- A. Short-term skimming
- B. All of the above
- C. Concealing the fraud
- D. Converting stolen checks
正解：A
質問 # 91
A shell company scheme in which actual goods or services are sold to the victim company is known as:
- A. Distribution scheme
- B. Maintenance scheme
- C. Pass-through scheme
- D. Allocation scheme
正解：C
解説：
Section: Fraud Prevention and Deterrence
質問 # 92
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