Free Access ACFE.CFE.v2022-05-27.q112 Practice Test (Page 9)

Question 36

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 37

Larceny by Fraud or deception means that:

A.Creates or reinforce a false impression

B.Fails to correct a false impression

C.Fails to disclose a known lien, adverse claim or other legal impediment

D.All of the above

Question 38

Asset misappropriations have an effect on the liabilities and do also have an indirect effect on the equity account.

A.True

B.False

Question 39

According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.

A.Liabilities

B.Assets

C.None of above

D.Credentials

Question 40

Forced reconciliation of the account says:

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

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

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

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

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