Free Access ACFE.CFE.v2023-08-28.q145 Practice Test (Page 8)

Question 31

When expenses used to produce income- all of them- should be matched in a consistent manner against that income, this is referred to:

A.Accrual basis accounting

B.Financial record

C.Expense

D.Equity

Question 32

Which of the following is NOT the aspect of inventory purchase?

A.inventory for the year 2 will be much greater than year 1.

B.might be some fraud scheme in inventory.

C.Increase sales in year 2 are unexpected and purchase of inventory does not keep pace with the sales.

D.Inventory purchases purposely increase in year 1 only to be liquidated in year 2.

Question 33

When employee committing the fraud removes cash from the register and also the item allegedly being returned is debited back into the inventory, this refers to:

A.Registry destroying records

B.Register false voids

C.Fraudulent register occurrences

D.Concealing register disbursement

Question 34

Larceny by Fraud or deception means that:

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

B.All of the above

C.Creates or reinforce a false impression

D.Fails to correct a false impression

Question 35

________, one of the Fraud synonyms implies that deceiving so thoroughly as to obscure the truth:

A.Beguile

B.Deceive

C.Delude

D.Mislead

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