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質問 1：
A journal in which all sales made on credit or cash are listed is:
A. Accounts payable journal
B. General journal
C. Disbursement journal
D. Accounts receivable journal
正解：D
質問 2：
________, one of the Fraud synonyms implies that deceiving so thoroughly as to obscure the truth:
A. Deceive
B. Delude
C. Mislead
D. Beguile
正解：B
質問 3：
Forced reconciliation of the account says:
A. to conceal shrinkage is to change the perpetual inventory record so that it matches the physical inventory count.
B. to conceal inventory is to alter shrinkage record so that it matches the physical inventory count.
C. to conceal shrinkage is to alter inventory record so that it matches the physical inventory count.
D. to conceal write-offs is to change the perpetual inventory record so that it matches the physical inventory count.
正解：A
質問 4：
In ____________ scheme, a supplier pays an employee of the purchasing company to write specifications that will require amendments at a later date.
A. Deliberate writing of vague specifications
B. False specification
C. Need recognition
D. Bid-splitting
正解：A
質問 5：
Inventory shrinkage is the unaccounted-for reduction in the company's inventory that does not results from theft.
A. False
B. True
正解：A
質問 6：
Jonathan, a Certified Fraud Examiner (CFE), is tasked with identifying potential indicators of intrusion into his employer's computer network. Which of the following might indicate that the organization's network has been compromised or accessed without authorization?
A. Users are denied access to network files they do not typically use in their organizational role.
B. The network is receiving data from a country where one of the organization's suppliers is located.
C. Network users are prompted to install unfamiliar software onto their computers.
D. When logging into the computer network, employees receive a reminder to change their log-in passwords before they expire.
正解：C
質問 7：
Which of the following is the criterion for bid solicitation?
A. To falsify the bid log
B. Allowing the purchaser to discuss possible employment with the contractor
C. Containing false statements
D. To withdraw low bids
正解：B
A journal in which all sales made on credit or cash are listed is:
A. Accounts payable journal
B. General journal
C. Disbursement journal
D. Accounts receivable journal
正解：D
質問 2：
________, one of the Fraud synonyms implies that deceiving so thoroughly as to obscure the truth:
A. Deceive
B. Delude
C. Mislead
D. Beguile
正解：B
質問 3：
Forced reconciliation of the account says:
A. to conceal shrinkage is to change the perpetual inventory record so that it matches the physical inventory count.
B. to conceal inventory is to alter shrinkage record so that it matches the physical inventory count.
C. to conceal shrinkage is to alter inventory record so that it matches the physical inventory count.
D. to conceal write-offs is to change the perpetual inventory record so that it matches the physical inventory count.
正解：A
質問 4：
In ____________ scheme, a supplier pays an employee of the purchasing company to write specifications that will require amendments at a later date.
A. Deliberate writing of vague specifications
B. False specification
C. Need recognition
D. Bid-splitting
正解：A
質問 5：
Inventory shrinkage is the unaccounted-for reduction in the company's inventory that does not results from theft.
A. False
B. True
正解：A
質問 6：
Jonathan, a Certified Fraud Examiner (CFE), is tasked with identifying potential indicators of intrusion into his employer's computer network. Which of the following might indicate that the organization's network has been compromised or accessed without authorization?
A. Users are denied access to network files they do not typically use in their organizational role.
B. The network is receiving data from a country where one of the organization's suppliers is located.
C. Network users are prompted to install unfamiliar software onto their computers.
D. When logging into the computer network, employees receive a reminder to change their log-in passwords before they expire.
正解：C
質問 7：
Which of the following is the criterion for bid solicitation?
A. To falsify the bid log
B. Allowing the purchaser to discuss possible employment with the contractor
C. Containing false statements
D. To withdraw low bids
正解：B
高田** -
CFE-Financial-Transactions-and-Fraud-Schemesの問題を解きながら解説も理解できるので学び易いと思います。ほぼ満点に近い点数でCFE-Financial-Transactions-and-Fraud-Schemesの試験に合格できた