ACFE CFE Financial Transactions and Fraud Schemes 問題練習

Question No : 1
A special scheme in which employees know their employer is seeking to purchase a certain asset and take advantage of the situation by purchasing the asset themselves is:

• A.Conflict of interest in sale
• B.Turnaround sale or flip
• C.Unauthorized sale
• D.Written sale of unique assets

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Question No : 2
Which of the following are used in a short term skimming scheme?

• A.Unrecorded sales, understated sales and theft of incoming checks
• B.Unrecorded sales, understated sales and dual endorsements
• C.False company accounts, understated sales and theft of incoming checks
• D.Understated sales, theft of incoming checks and check-for-currency substitutions

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Question No : 3
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.Inventory usages
• B.Fake sales
• C.Asset requisition
• D.All of the above

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Question No : 4
__________ may be defined as the offering, giving, receiving or soliciting anything of value
to influence an official act.

• A.Corruption
• B.Diverting business to vendors
• C.Bribery
• D.Lacking approval authority

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Question No : 5
The excess credits (or debits) on the income statement are used to decrease (or increase) the equity account.

• A.True
• B.False

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Question No : 6
When an incorrect total is carried from the journal to the ledger or from ledger to the financial statements, this method is called:

• A.Forced Balance
• B.Out-of-balance
• C.False balance
• D.None of all

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Question No : 7
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.Need recognition
• B.Solicitation
• C.False specification
• D.Submission

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Question No : 8
_________ revenues involve the recording sales of goods or services hat did not occur.

• A.Fictitious or fabricated revenues
• B.Financial revenues
• C.Red flag revenues
• D.Concealed revenues

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Question No : 9
Which check tampering red flag may indicate employees have embezzled cash and charged the embezzlement to expense accounts?

• A.Voided checks
• B.Payable checks
• C.Missing checks
• D.Duplicate checks

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Question No : 10
The most common method for billing scheme is:

• A.Register
• B.Tips
• C.Accident
• D.None of the above

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Question No : 11
__________ can be defined as conduct detrimental to the organization and to the
employee.

• A.Employee deviance
• B.Employee theft
• C.Employee fraud
• D.All of the above

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Question No : 12
One final means of concealing a register scheme, as with many kinds of fraud, is to destroy all records of the transaction.

• A.True
• B.False

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Question No : 13
Physical assets including _________ and ________ are the most commonly
misappropriated noncash asset in our study.

• A.Interest & Collusion
• B.Inventory & Equipment
• C.Inventory & Purchase
• D.Sales & Equipment

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Question No : 14
In physical tampering prevention technique, hidden images can be seen only when the check is held at an angle through:

• A.High-resolution sprays
• B.Holographic safety inks
• C.Watermark backers
• D.Chrome coloring

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Question No : 15
Which check tampering red flag may indicate employees have embezzled cash and charged the embezzlement to expense accounts?

• A.Voided checks
• B.Payable checks
• C.Missing checks
• D.Duplicate checks

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