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

____________ is a summary of the account balances carried in a ledger.

• A.Balance sheet
• B.Financial statement
• C.General journal
• D.Income statement

Assets that are long-lived and that differ from property, plant, and equipment that has been purchased outright or acquired under a capital lease are:

• A.Forced Assets
• B.Tangible Assets
• C.Intangible Assets
• D.None of the above

Financial statement fraud is committed by:

• A.All of the above
• B.Mid and lower-level employees
• C.Organized criminals
• D.Senior Management

The difference between assets and liabilities is called:

• A.Equity
• B.Expense
• C.Income statement
• D.Revenue

White used a company vehicle for unauthorized, personal purposes while working in a different city. He provided false written and oral information regarding the use of the vehicle. The vehicle was returned without damages. What type of fraud did White commit?

• A.An expense reimbursement scheme
• B.A financial statement fraud scheme
• C.A misuse of a noncash asset
• D.White did not commit fraud