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質問 1：
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 once assists a vendor in winning a contract through a single competitive bidding process.
C. An employee once assists a vendor in winning a contract through a single competitive bidding process.
D. An employee fraudulently assists a vendor in winning a contract through the competitive bidding process.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 2：
According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.
A. Credentials
B. Assets
C. Liabilities
D. None of the above
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
__________ can be defined as conduct detrimental to the organization and to the employee.
A. All of the above
B. Employee theft
C. Employee deviance
D. Employee fraud
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
Which of the following is an example of a cash larceny scheme?
A. Mark, a cashier, knew the access code for Joe's cash register. He logged in as Joe and processed transactions as usual. He then took $50 from the register at the end of his shift.
B. Paul sold insurance policies to individuals but never filed the policies with the insurance company. He then stole the customers' payments, which he was able to do because the insurance company did not know the policies existed.
C. Emily is an accounts receivable clerk. She stole Customer A's monthly payment. When Customer B's payment arrived, she applied it to Customer A's account. When Customer C's payment arrived, she applied it to Customer B's account.
D. Sarah returned a $250 mirror to the store. Jenna, the cashier, recorded a $350 return on the cash register and kept the remaining $100.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
By removing a tangible asset from the business (a debit), the books will be ___________ by the exact amount of the tangible asset misappropriated.
A. Out-of-balance
B. None of all
C. False debits
D. Journal Entries
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
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 once assists a vendor in winning a contract through a single competitive bidding process.
C. An employee once assists a vendor in winning a contract through a single competitive bidding process.
D. An employee fraudulently assists a vendor in winning a contract through the competitive bidding process.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 2：
According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.
A. Credentials
B. Assets
C. Liabilities
D. None of the above
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
__________ can be defined as conduct detrimental to the organization and to the employee.
A. All of the above
B. Employee theft
C. Employee deviance
D. Employee fraud
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
Which of the following is an example of a cash larceny scheme?
A. Mark, a cashier, knew the access code for Joe's cash register. He logged in as Joe and processed transactions as usual. He then took $50 from the register at the end of his shift.
B. Paul sold insurance policies to individuals but never filed the policies with the insurance company. He then stole the customers' payments, which he was able to do because the insurance company did not know the policies existed.
C. Emily is an accounts receivable clerk. She stole Customer A's monthly payment. When Customer B's payment arrived, she applied it to Customer A's account. When Customer C's payment arrived, she applied it to Customer B's account.
D. Sarah returned a $250 mirror to the store. Jenna, the cashier, recorded a $350 return on the cash register and kept the remaining $100.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
By removing a tangible asset from the business (a debit), the books will be ___________ by the exact amount of the tangible asset misappropriated.
A. Out-of-balance
B. None of all
C. False debits
D. Journal Entries
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
戸田** -
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