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

A ___________ occurs when an employee, manager or executive has an undisclosed economic or personal interest in a transaction that adversely affects the organization.

• A.Conflict of interest
• B.Illegal sale
• C.Unauthorized purchase
• D.Financial disclosure

Fraud in financial statements generally takes the form of _______ assets or revenue and _______ liabilities and expenses.

• A.Understated; understated
• B.Overstated; understated
• C.Overstated; overstated
• D.Understated; overstated

________ decrease assets and expenses and/or increase liabilities and/or equity

• A.Debit
• B.Credit
• C.None of all
• D.Journal Entries

_____________ involves purposeful misreporting of financial information about the organization that is intended to mislead those who read it.

• A.Asset misappropriations
• B.Corruption
• C.None of above
• D.Fraudulent statement

When situational pressures and perceived opportunities are low and personal integrity is high, occupational fraud is much more likely to occur than when the opposite is true.

• A.True
• B.False