素晴らしいCFE関連試験一回合格-権威のあるCFE日本語ACFEのCFE認定試験は現在で本当に人気がある試験ですね。まだこの試験の認定資格を取っていないあなたも試験を受ける予定があるのでしょうか。確かに、これは困難な試験です。しかし、難しいといっても、高い点数を取って楽に試験に合格できないというわけではないです。では、まだ試験に合格するショートカットがわからないあなたは、受験のテクニックを知りたいですか。今教えてあげますよ。Fast2testのCFE問題集を利用することです。 ACFE Certified Fraud Examiner 認定 CFE 試験問題 (Q92-Q97):質問 # 92
Theft of incoming checks usually occurs when ________ is (are) in charge of opening the mail and recording the receipt of payments.
A. Two employees
B. Single employee
C. More than two employees
D. None of the above
正解：B
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 93
___________ should be examined to see that all are properly documented and that inappropriate payments have not been made to employees.
A. Payable cash
B. Payable checks
C. counterfeit checks
D. Cash advances
正解：D
質問 # 94
Forced reconciliation of the account says:
A. to conceal inventory is to alter shrinkage record so that it matches the physical inventory count.
B. to conceal write-offs is to change the perpetual inventory 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 shrinkage is to change the perpetual inventory record so that it matches the physical inventory count.
正解：D
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 95
SIMULATION
One of the simplest ways to justify unacceptable conduct and avoid guilt feelings is to invent a good reason for ________. 正解：
解説：
Embezzling
質問 # 96
Employees with the authority to grant discounts in order to skim revenues may use which authority?
A. False discounts
B. Recording a discount on sale procedure
C. None of the above
D. Internal discount sales audits
正解：A
解説：
Section: Financial Transactions and Fraud Schemes