최신 CFE 무료덤프 - ACFE Certified Fraud Examiner
Fill in the Blanks
The _______________ cost method of pricing would carry an asset's value on the financial statements as what it would currently cost, considering inflation.
The _______________ cost method of pricing would carry an asset's value on the financial statements as what it would currently cost, considering inflation.
정답:
Priceleveladjustedhistoricalcost
___________ should be examined to see that all are properly documented and that inappropriate payments have not been made to employees.
정답: B
The excess credits (or debits) on the income statement are used to decrease (or increase) the equity account.
정답: B
Which of the following search is used for unusually high incidence of returns and allowances scheme?
정답: D
____________ is a summary of the account balances carried in a ledger.
정답: C
A __________ is a day-by-day, or chronological, record of transactions
정답: A
If the assets are intentionally purchased by the company but simply misappropriated by the fraudster, this is referring to as:
정답: B
Organizations that had external audits actually had higher median losses and longer lasting fraud schemes than those organizations that were not audited.
정답: A
Asset misappropriation schemes were the "middle children" of the study; they were more common than fraudulent statements and more costly than corruption.
정답: B
__________ can be defined as conduct detrimental to the organization and to the employee.
정답: B