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CFE PDF DEMO:

QUESTION NO: 1
_________ assumes the business will go on indefinitely in the future.
A. Materiality
B. Going concern
C. Cost
D. Fair value
Answer: B

QUESTION NO: 2
Bid-rigging scheme occurs when:
A. an employee fraudulently assists a vendor in winning a contract through the competitive bidding process.
B. an employee does not assist a vendor in winning a contract through the competitive bidding process.
C. an employee once assists a vendor in winning a contract through a single competitive bidding process.
D. an employee once assists a vendor in winning a contract through a single competitive bidding process.
Answer: A

QUESTION NO: 3
The most common method for billing scheme is:
A. Register
B. Tips
C. Accident
D. None of the above
Answer: B

QUESTION NO: 4
Which check tampering red flag may indicate employees have embezzled cash and charged the embezzlement to expense accounts?
A. Voided checks
B. Payable checks
C. Missing checks
D. Duplicate checks
Answer: C

QUESTION NO: 5
Once the expense account is closed, it becomes a historical item and probably will never be reviewed again.
A. True
B. False
Answer: A

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Updated: May 27, 2022

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