最新なACFE CFE問題集（190題）、真実試験の問題を全部にカバー！

質問 1：
The heart of book keeping system is the ___________.
A. Liability
B. Asset
C. Journal
D. Checkbook
正解：D

質問 2：
CORRECT TEXT
One of the simplest ways to justify unacceptable conduct and avoid guilt feelings is to invent a good reason for ________.
正解：
Pending

質問 3：
Employees steal an incoming payment and then place the incoming funds in an interest bearing account for:
A. Short-term skimming
B. All of the above
C. Concealing the fraud
D. Converting stolen checks
正解：A

質問 4：
Which of the four basic measures, if properly installed and implemented may help prevent inventory fraud?
A. prenumbered affiliations, segregation of duties, independent checks and physical safeguards
B. Proper documentation, physical padding, independent checks and physical safeguards
C. Proper documentation, segregation of duties, independent checks and physical safeguards
D. Proper documentation, segregation of duties, independent checks and inventory control
正解：C

質問 5：
The difference between assets and liabilities is called:
A. Expense
B. Equity
C. Income statement
D. Revenue
正解：B

質問 6：
Employees with the authority to grant discounts in order to skim revenues may use which authority?
A. Internal discount sales audits
B. Recording a discount on sale procedure
C. False discounts
D. None of the above
正解：C

質問 7：
Which of the following is not the skimming scheme?
A. Theft of checks through the mail
B. Fraud & Cost
C. Understand sales and receivables
D. Unrecorded sales
正解：B

質問 8：
In which approach, fraudsters produce whatever financial statements they wish, perhaps using just a typewriter or a personal computer.
A. Outside accounting system
B. Organized accounting
C. Beating accounting
D. Playing the accounting
正解：A

質問 9：
__________ are the amounts which are owned to other entities:
A. Supplies
B. Expenses
C. Assets
D. Liabilities
正解：D