최신ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes - CFE-Financial-Transactions-and-Fraud-Schemes무료샘플문제

A. A technique for analyzing the relationships among items on the financial statement where components are expressed as percentages of a specified base value.

B. A technique for comparing the performance of different companies in the same industry for an extended period.

C. A technique for measuring the relationship between any two different financial statement amounts.

D. A technique for analyzing the percentage change in individual line items on a financial statement from one accounting period to the next accounting period.

A. None of the above

B. Bid-rigging

C. Kickbacks

D. Presolicitation

A. None of above

B. The removal of cash from a victim entity prior to its entry in an accounting system.

C. The removal of cash from a victim entity after its entry in an accounting system.

D. The addition of cash from a victim entity prior to its entry in an accounting system.

A. Companies should restrict the monitoring of their procurement activities to once a year to ensure comparability from year to year.

B. Companies should permit the person who maintains the vendor master file to also have authority to approve payments for invoices.

C. Companies should conduct background checks on all vendors before they are added to the vendor master file.

D. Companies should have vendor-monitoring procedures that address the red flags of all vendor schemes.

A. The financial manager manages, administers, and retains custody of investment funds.

B. There is pressure to take payouts rather than reinvest profits.

C. The investment strategy is very easy to understand.

D. A firm has a history of returns on investments that fluctuate based on market conditions.

A. Using an inside witness

B. Identifying and tracing payments through audit steps

C. Making inquiries to the relevant Administration of Taxation

D. Secretly infiltrating ongoing transactions

A. Requiring cashiers to perform cash counts of their own cash registers at the end of each shift

B. Prohibiting employees from performing the duties of an absent employee

C. Having the accounts receivable clerk prepare the bank deposit

D. Reconciling cash register totals to the amount of cash in the register drawer

A. A misuse of a noncash asset

B. A financial statement fraud scheme

C. White did not commit fraud

D. An expense reimbursement scheme

A. All information relating to the company must be disclosed in the financial statements, regardless of materiality.

B. Events occurring after the close of the reporting period that might significantly affect the financial statements do not need to be disclosed.

C. Management must disclose potential losses from ongoing litigation even when it is unlikely that the related liability will result in a future obligation.

D. Changes in accounting principles must be disclosed in the financial statements.

A. Matching

B. Misappropriations

C. Conservatism

D. Fraudulent statement

A. Equity

B. Balance sheet

C. Financial record

D. Income statement

A. True

B. False

A. The purchasing entity identifies a need that can be met by various suppliers.

B. The purchasing entity has an unusually large list of backup suppliers available.

C. The purchasing entity's materials are not being ordered at the optimal reorder point.

D. The purchasing entity does not have high requirements for stock and inventory levels.

A. Preserve personal status/control

B. Conceal false business performances

C. Maintain personal income

D. Stand outside the accounting system