CFE 試験問題を無料オンラインアクセス

The scheme which reduces victim companies to issue fraudulent payments for goods or services that they have not received is called:

• A.Billing scheme
• B.Misappropriate claims
• C.Bogus claims
• D.Reliance billing

Which of the following are not of Basic types of non-sharable problems?

• A.Business reversals
• B.Violation of ascribed obligations
• C.Larceny by Fraud
• D.Physical Isolation

A running count that records how much inventory should be on hand is referred to:

• A.Shrinking inventory
• B.Fictitious inventory
• C.Perpetual inventory
• D.Altered inventory

Most of the shell company schemes involve the purchase of goods rather than services.

• A.False
• B.True

Occupational fraud and abuse is a (an) __________ of doing business, in much the same way that we pay expenses for electricity, taxes and wages.

• A.Balance sheet
• B.Expense
• C.Equity
• D.Financial record