Online Access Free ACFE.CFE.v2022-03-11.q170 Practice Test (Page 6)

CFE Exam Question 21

__________ inventory and other assets is relatively common way for fraudsters to remove assets from the books before or after they are stolen.

A.False shipping slip

B.Write-offs

C.Perpetual

D.Altered

CFE Exam Question 22

Which of the following is not the skimming scheme?

A.Theft of checks through the mail

B.Understand sales and receivables

C.Fraud & Cost

D.Unrecorded sales

CFE Exam Question 23

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

A.Persuasive Evidence

B.Improper asset valuations

C.Fictitious revenues

D.Concealed liabilities and expenses

CFE Exam Question 24

The fraudsters' interest lies with an employer other than a company.

A.True

B.False

CFE Exam Question 25

Forced reconciliation of the account says:

A.to conceal write-offs is to change the perpetual inventory record so that it matches the physical inventory count.

B.to conceal shrinkage is to alter inventory record so that it matches the physical inventory count.

C.to conceal shrinkage is to change the perpetual inventory record so that it matches the physical inventory count.

D.to conceal inventory is to alter shrinkage record so that it matches the physical inventory count.

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