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質問 1：
The fraudsters' interest lies with an employer other than a company.
A. False
B. True
正解：A
質問 2：
Asset misappropriations have an effect on the liabilities and do also have an indirect effect on the equity account.
A. False
B. True
正解：A
質問 3：
A fabricated name and the post office box that an employee uses to collect disbursements from false billings is called:
A. Shell company
B. Cash generator
C. Accomplice residence
D. Perpetrator check
正解：A
質問 4：
A person is said to be in ________ act, when the business which he transacts, or the money or property which he handles, is not for his own benefit, but for another person:
A. Conversion
B. Embezzlement
C. Fiduciary Capacity
D. None of the above
正解：C
質問 5：
The more power a person has over the bidding process, the more likely the person can influence the selection of a supplier.
A. False
B. True
正解：B
質問 6：
____________ is a summary of the account balances carried in a ledger.
A. Balance sheet
B. General journal
C. Financial statement
D. Income statement
正解：C
質問 7：
The amount of cash on hand in a register may be compared to the amount showing in the register tape in order to detect _______.
A. Recorded sales
B. Occupational frauds
C. Internal audits
D. Employee theft
正解：D
質問 8：
____________ corrupt employees can cause inventory to be fraudulently delivered to themselves or accomplices.
A. False packing slip
B. False credit slip
C. Fraudulent inventory slip
D. False shipping slip
正解：A
質問 9：
The principle behind full disclosure is:
A. Any material deviation from SAS must be explained to the writer oh the financial information.
B. Any material deviation from GAAP must be explained to writer of the financial information.
C. Any material deviation from GAAP must be explained to the reader of the financial information.
D. None of above
正解：C
The fraudsters' interest lies with an employer other than a company.
A. False
B. True
正解：A
質問 2：
Asset misappropriations have an effect on the liabilities and do also have an indirect effect on the equity account.
A. False
B. True
正解：A
質問 3：
A fabricated name and the post office box that an employee uses to collect disbursements from false billings is called:
A. Shell company
B. Cash generator
C. Accomplice residence
D. Perpetrator check
正解：A
質問 4：
A person is said to be in ________ act, when the business which he transacts, or the money or property which he handles, is not for his own benefit, but for another person:
A. Conversion
B. Embezzlement
C. Fiduciary Capacity
D. None of the above
正解：C
質問 5：
The more power a person has over the bidding process, the more likely the person can influence the selection of a supplier.
A. False
B. True
正解：B
質問 6：
____________ is a summary of the account balances carried in a ledger.
A. Balance sheet
B. General journal
C. Financial statement
D. Income statement
正解：C
質問 7：
The amount of cash on hand in a register may be compared to the amount showing in the register tape in order to detect _______.
A. Recorded sales
B. Occupational frauds
C. Internal audits
D. Employee theft
正解：D
質問 8：
____________ corrupt employees can cause inventory to be fraudulently delivered to themselves or accomplices.
A. False packing slip
B. False credit slip
C. Fraudulent inventory slip
D. False shipping slip
正解：A
質問 9：
The principle behind full disclosure is:
A. Any material deviation from SAS must be explained to the writer oh the financial information.
B. Any material deviation from GAAP must be explained to writer of the financial information.
C. Any material deviation from GAAP must be explained to the reader of the financial information.
D. None of above
正解：C
Gotoh -
私は暗記のために自分でノートを作っていました。CFE試験は暗記が勝負のところがあるので、そこは少し手間かもしれません。