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CFE-Financial-Transactions-and-Fraud-Schemes Exam Dumps : Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam

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Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Questions and Answers

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Question 1

By what accountant means that the financial figures presented by the company are at least as much as reflected in the statements, if not more.

Options:

A.

Fraudulent statement

B.

Misappropriations

C.

Conservatism

D.

Matching

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Question 2

A variation between the physical inventory and the perpetual inventory totals is called:

Options:

A.

Altered inventory

B.

Account receivable

C.

Shrinkage

D.

Write-offs

Question 3

Another way to eliminate competition in the solicitation phase of the selection process is to:

Options:

A.

Solicit bid from fictitious suppliers

B.

Solicit transaction from fictitious vendors

C.

Solicit bid-splitting from fictitious vendors

D.

None of the above

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