최신ACFE Certified Fraud Examiner - CFE무료샘플문제
문제1
Revenue is recognized when it is:
Revenue is recognized when it is:
정답: B
문제2
__________ can be defined as conduct detrimental to the organization and to the employee.
__________ can be defined as conduct detrimental to the organization and to the employee.
정답: C
문제3
Asset misappropriations have an effect on the liabilities and do also have an indirect effect on the equity account.
Asset misappropriations have an effect on the liabilities and do also have an indirect effect on the equity account.
정답: A
문제4
Which of the following can constitute a bribe, even if the illicit payment is never actually made?
Which of the following can constitute a bribe, even if the illicit payment is never actually made?
정답: C
문제5
__________ may be defined as the offering, giving, receiving or soliciting anything of value to influence an official act.
__________ may be defined as the offering, giving, receiving or soliciting anything of value to influence an official act.
정답: C
문제6
__________ is required if and when officers, executives or other persons in trusted positions become subjects of a criminal indictment.
__________ is required if and when officers, executives or other persons in trusted positions become subjects of a criminal indictment.
정답: B
문제7
According to Hollinger and Clark for Policy development, management must pay attention to:
According to Hollinger and Clark for Policy development, management must pay attention to:
정답: A
문제8
________ increase assets and expenses and/or decrease liabilities and/or equity
________ increase assets and expenses and/or decrease liabilities and/or equity
정답: C
문제9
Fill in Blank
The _______________ cost method of pricing would carry an asset's value on the financial statements as what it would currently cost, considering inflation.
Fill in Blank
The _______________ cost method of pricing would carry an asset's value on the financial statements as what it would currently cost, considering inflation.
정답:
Price-level adjusted historical cost
문제10
When an incorrect total is carried from the journal to the ledger or from ledger to the financial statements, this method is called:
When an incorrect total is carried from the journal to the ledger or from ledger to the financial statements, this method is called:
정답: D
문제11
Placing any restriction in the solicitation documents that tend to restrict competition is called prebid solicitation.
Placing any restriction in the solicitation documents that tend to restrict competition is called prebid solicitation.
정답: B
문제12
Bid-rigging scheme occurs when:
Bid-rigging scheme occurs when:
정답: A
문제13
Which of the following are the classifications for the Corruption?
Which of the following are the classifications for the Corruption?
정답: D
문제14
By removing a tangible asset from the business (a debit), the books will be ___________ by the exact amount of the tangible asset misappropriated.
By removing a tangible asset from the business (a debit), the books will be ___________ by the exact amount of the tangible asset misappropriated.
정답: B