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ACFE CFE-Financial-Transactions-and-Fraud-Schemes
Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam
Questions and Answers | : 347 |
File Format | |
Windows Compatibility | : Windows 10/8/7/Vista/2000/XP/98 |
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NEW QUESTION: 1
チームAは反復ごとに61ポイントを生成し、チームBは反復ごとに20ポイントを生成しています。
チームAには、より多くの上級エンジニアがいます。
マネージャーは、チームBが次のイテレーションでチームAのポイントと一致することを要求します。
この情報に基づいて、マネージャーに次のことを伝えるのが妥当です。
A. チームBのポイントがチームAと一致するように、チームBは自己組織化の助けが必要です。
B. 2つの異なるチームをポイントのみで比較することはできません。
C. チームBの上級エンジニアが増えると、チームBのポイントはチームAと一致します。
D. プロダクトオーナーが関与するようになると、チームBのポイントが増加します。
Answer: B
NEW QUESTION: 2
If a company is not presenting comparative financial statements, the correction of an error in the financial
statements of a prior period should be reported, net of applicable income taxes, in the current:
A. Income statement after income from continuing operations and after extraordinary items.
B. Income statement after income from continuing operations and before extraordinary items.
C. Retained earnings statement after net income but before dividends.
D. Retained earnings statement as an adjustment of the opening balance.
Answer: D
Explanation:
Choice "b" is correct. The correction of an error in the financial statements of a prior period should be
reported, net of tax, in the current statement of retained earnings as an adjustment of the opening
balance.
Choice "a" is incorrect. The adjustment is before net income, not after net income.
Choices "c" and "d" are incorrect. Corrections of errors of prior periods go to retained earnings and do not
affect the income statement.
NEW QUESTION: 3
The Business Process type that consists of only an Upper Form is _______.
A. Text type
B. Document type
C. Simple type
D. Line item type
Answer: D
Explanation:
Explanation/Reference:
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