CFE 試験問題を無料オンラインアクセス

Inventory shrinkage is the unaccounted-for reduction in the company's inventory that does not results from theft.

• A.True
• B.False

When expenses used to produce income- all of them- should be matched in a consistent manner against that income, this is referred to:

• A.Expense
• B.Accrual basis accounting
• C.Equity
• D.Financial record

The behavior profile of employees who are involved in bribery schemes may include:

• A.Drug and/or alcohol addiction
• B.Gambling habit
• C.All of the above
• D.Extravagant lifestyle

Bid-rigging scheme occurs when:

• A.an employee does not assist a vendor in winning a contract through the competitive bidding process.
• B.an employee fraudulently assists a vendor in winning a contract through the competitive bidding process.
• C.an employee once assists a vendor in winning a contract through a single competitive bidding process.
• D.an employee once assists a vendor in winning a contract through a single competitive bidding process.

Another way to eliminate competition in the solicitation phase of the selection process is to:

• A.Solicit bid from fictitious suppliers
• B.Solicit transaction from fictitious vendors
• C.None of the above
• D.Solicit bid-splitting from fictitious vendors