Online Access Free ACFE.CFE.v2022-01-05.q135 Practice Test (Page 28)

Bid-rigging scheme occurs when:

A.an employee fraudulently assists a vendor in winning a contract through the competitive bidding process.

B.an employee once assists a vendor in winning a contract through a single competitive bidding process.

C.an employee once assists a vendor in winning a contract through a single competitive bidding process.

D.an employee does not assist a vendor in winning a contract through the competitive bidding process.

Which of the following factors is NOT included in most financial statement schemes?

A.Improper asset valuations

B.Concealed liabilities and expenses

C.Fictitious revenues

D.Persuasive Evidence

Employees with the authority to grant discounts in order to skim revenues may use which authority?

A.False discounts

B.None of the above

C.Internal discount sales audits

D.Recording a discount on sale procedure

________ increase assets and expenses and/or decrease liabilities and/or equity

A.Journal Entries

B.Debit

C.Credit

D.None of all

________ increase assets and expenses and/or decrease liabilities and/or equity

A.Credit

B.Debit

C.None of all

D.Journal Entries

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