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

A journal in which all sales made on credit or cash are listed is:

• A.General journal
• B.Accounts receivable journal
• C.Disbursement journal
• D.Accounts payable journal

Baker, an employee of ABC Corporation, was the only employee who had control of the purchasing function for his department. Baker authorized the purchase of supplies that ABC did not need and used these supplies to make improvements to his house. This is an example of what kind of fraud?

• A.Personal purchases with company funds
• B.Theft of inventory
• C.Pay and return scheme
• D.Pass-through scheme

Which of the following scenarios is an example of upcoding?

• A.Steven receives medical services prior to his new insurance going into effect. Before submitting the claim, he changes the service date on his bill so that it will be covered by insurance.
• B.Dr. Smith performed a hysterectomy on Roberta. Dr. Smith submits an insurance claim using three procedure codes instead of the single code normally used for a hysterectomy.
• C.Hope is diagnosed with an ear infection. Hope's doctor writes her a prescription for a name brand medication instead of prescribing a less expensive generic medication.
• D.Dr. Catz spends 15 minutes with a patient. She later submits a bill to the patient's insurance company using a code that corresponds to an office visit lasting 60 minutes.

Black, an accounts receivable clerk, stole Customer A's monthly payment instead of posting it to A's account.
When Customer B's payment arrives a few days later, Black applies the payment to Customer A's account.
When Customer C's payment arrives a few days after that, Black applies it to Customer B's account. Black's method of crediting one account with money taken from another account is known as:

• A.Lapping
• B.Padding
• C.Daisy chain
• D.Substitution

A scheme is classified as a Conflict of Interest:

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