CFE 試験問題を無料オンラインアクセス

The act of an official or fiduciary person who unlawfully and wrongfully uses his station or character to procure some benefit, contrary to duty and rights of others is called:

• A.Corruption
• B.Conflict of interest
• C.Overbilling
• D.Bribery

Which of the following is not the skimming scheme?

• A.Unrecorded sales
• B.Theft of checks through the mail
• C.Fraud & Cost
• D.Understand sales and receivables

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

___________ is to allow the owner, investors, creditors and others with an interest to know the appropriate book worth of the business at a particular date.

• A.Equity
• B.Balance sheet
• C.Financial record
• D.Income statement

Which of the following are used in a short term skimming scheme?

• A.Unrecorded sales, understated sales and dual endorsements
• B.False company accounts, understated sales and theft of incoming checks
• C.Understated sales, theft of incoming checks and check-for-currency substitutions
• D.Unrecorded sales, understated sales and theft of incoming checks