최신ACFE Certified Fraud Examiner - CFE무료샘플문제
문제1
Which of the following can constitute a bribe, even if the illicit payment is never actually made?
Which of the following can constitute a bribe, even if the illicit payment is never actually made?
정답: C
문제2
Which of the following is NOT the reason why senior management will overstate business statement?
Which of the following is NOT the reason why senior management will overstate business statement?
정답: A
문제3
How many accounts are affected in fraudulent accounting entries and therefore same number of categories on the financial statement?
How many accounts are affected in fraudulent accounting entries and therefore same number of categories on the financial statement?
정답: B
문제4
Which are check tempering frauds in which an employee prepares a fraudulent check and submits it usually along with legitimate checks to an authorized maker who signs it without a proper review?
Which are check tempering frauds in which an employee prepares a fraudulent check and submits it usually along with legitimate checks to an authorized maker who signs it without a proper review?
정답: D
문제5
Which of the four basic measures, if properly installed and implemented may help prevent inventory fraud?
Which of the four basic measures, if properly installed and implemented may help prevent inventory fraud?
정답: B
문제6
The difference between assets and liabilities is called:
The difference between assets and liabilities is called:
정답: A
문제7
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 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:
정답: D
문제8
According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.
According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.
정답: C
문제9
Which of the following method is NOT used to detect conflicts of interest?
Which of the following method is NOT used to detect conflicts of interest?
정답: D
문제10
People commit financial statement fraud to:
People commit financial statement fraud to:
정답: A
문제11
A tangible asset is one which is:
A tangible asset is one which is:
정답: B
문제12
A voucher is:
A voucher is:
정답: C
문제13
Every bribe is a two-sided transaction, in which where a vendor bribes a purchaser, there is someone on the vendor's side of the transaction who is not making an illicit payment.
Every bribe is a two-sided transaction, in which where a vendor bribes a purchaser, there is someone on the vendor's side of the transaction who is not making an illicit payment.
정답: B