[2022年08月30日]ACFE CFEリアル試験問題と解答を無料で提供いたします [Q58-Q74]

58、Occupational fraud and abuse is a (an) __________ of doing business, in much the same way that we pay expenses for electricity, taxes and wages.

59、SIMULATION
One of the simplest ways to justify unacceptable conduct and avoid guilt feelings is to invent a good reason for ________.

60、The person or persons who have access to __________ are often the targets of unethical vendors seeking an advantage in the process.

61、Which of the following is the criterion for bid solicitation?

62、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:

63、A shell company scheme in which actual goods or services are sold to the victim company is known as:

64、The prime targets for skimming schemes which are hard to monitor and predict such as late fees and parking fees, are:

65、_________ revenues involve the recording sales of goods or services hat did not occur.

66、__________ may be defined as the offering, giving, receiving or soliciting anything of value to influence an official act.

67、Delivery has not occurred or services have not been rendered when:

68、Financial statement fraud is committed by:

69、One reason employees might be hesitant to use PO boxes in shell company schemes is that some businesses are specially vary of sending checks to vendors that have street addresses only.

70、_________ revenues involve the recording sales of goods or services hat did not occur.

71、What can make it easy for an employee to skim sales or receivables?

72、The more power a person has over the bidding process, the more likely the person can influence the selection of a supplier.

73、Which of the four basic measures, if properly installed and implemented may help prevent inventory fraud?

74、A fabricated name and the post office box that an employee uses to collect disbursements from false billings is called: