CFE-Financial-Transactions-and-Fraud-Schemes 試験問題を無料オンラインアクセス

Which of the following is the MOST ACCURATE statement about the phases of procurements involving open and free competition among contractors?

• A.In the solicitation phase, the procuring entity identifies its needs and develops the criteria used to award the contract.
• B.In the bid evaluation and award phase, the procuring entity issues the solicitation document.
• C.In the post-award and administration phase, the parties that were contracted perform their contractual obligations.
• D.In the presolicitation phase, prospective contractors prepare and submit their bids.

A scheme is classified as a Conflict of Interest:

• A.when a purchaser must have some kind of ownership or employment interest in the vendor submitting the purchase.
• B.when a salesman must have some kind of ownership or employment interest in the vendor submitting the sales.
• C.when an employee must have some kind of ownership or employment interest in the vendor submitting the invoice.
• D.when a dealer must have some kind of dealership interest in the vendor submitting the stock.

____________ corrupt employees can cause inventory to be fraudulently delivered to themselves or accomplices.

• A.False shipping slip
• B.Fraudulent inventory slip
• C.False credit slip
• D.False packing slip

Which of the following is NOT a distinguishing characteristic of a Ponzi scheme?

• A.Participants are paid based on the number of new investors that they recruit.
• B.Promoters of Ponzi schemes promise investors uncommonly high returns.
• C.Promoters of Ponzi schemes engage in minimal amounts of valid commerce or investments.
• D.Participants believe that they are making a legitimate investment.

The _______________ cost method of pricing would carry an asset's value on the financial statements as what it would currently cost, considering inflation.