Free Access ACFE.CFE.v2022-02-03.q138 Practice Test (Page 17)

Question 76

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

A.Bribery

B.Lacking approval authority

C.Diverting business to vendors

D.Corruption

Question 77

Larceny is the scheme in which an employee simply takes inventory from the company premises without attempting to conceal it in the books and records.

A.True

B.False

Question 78

In which of the following process, all bidders are legally supposed to be placed on the same plane of equality, bidding on the same terms and conditions?

A.Bid-rigging

B.Kickbacks

C.Competitive bidding

D.Bid solicitation

Question 79

A voucher is:

A.a file that includes the purchase order that was send to the vendor, the vendor invoice listing the cost and quantity of items purchased, and the internal receiving reports that verify the purchased items have been delivered.

B.a figure that includes the sale order that was send to the dealer, the vendor invoice listing the cost and quantity of items sold, and the internal receiving reports that verify the purchased items have been delivered.

C.a report that includes the purchase order that was send to the vendor, the vendor invoice listing the quality and quantity of items purchased, and the external receiving reports that verify the items have been sold.

D.a mammogram that includes the purchase order that was send to the purchaser, the purchaser invoice listing the benefits and quantity of items purchased, and the internal receiving reports that verify the purchased items have been sold.

Question 80

Statistical sampling enables the examiner to predict the occurrence rate for the population and therefore determine with some accuracy the error rate, or the potential for fraud.

A.False

B.True

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Question 76

Question 77

Question 78

Question 79

Question 80

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