Free Access ACFE.CFE.v2022-05-27.q112 Practice Test (Page 11)

Question 46

Which of the following is NOT the method for stealing inventory and other assets?

A.Larceny schemes

B.Purchasing and receiving schemes

C.Sales & Equipment handling

D.Asset requisition and transfer

Question 47

A scheme is classified as a Conflict of interest:

A.when a salesman must have some kind of ownership or employment interest in the vendor submitting the sales.

B.when an employee must have some kind of ownership or employment interest in the vendor submitting the invoice.

C.when a purchaser must have some kind of ownership or employment interest in the vendor submitting the purchase.

D.when a dealer must have some kind of dealership interest in the vendor submitting the stock.

Question 48

Which of the following is not the skimming scheme?

A.Understand sales and receivables

B.Fraud & Cost

C.Theft of checks through the mail

D.Unrecorded sales

Question 49

A running count that records how much inventory should be on hand is referred to:

A.Shrinking inventory

B.Altered inventory

C.Perpetual inventory

D.Fictitious inventory

Question 50

According to a survey, in principal perpetrator, males in a majority of cases, accounting for ___ percent of frauds versus ___ percent in which a female was the primary culprit.

A.62 versus 37

B.62 versus 36

C.None of the above

D.61 versus 39

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Question 46

Question 47

Question 48

Question 49

Question 50

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