最新的ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes - CFE-Fraud-Schemes-and-Financial-Crimes免費考試真題

A. Comparing sales records to the amount of cash that is received

B. Implementing regular rotation of employee job responsibilities

C. Separating the duties of collecting cash and accessing the accounts receivable journal

D. Reviewing the amount of time between when cash is initially received and deposited

A. Internal audits

B. Occupational frauds

C. Internal controls

D. Accidents

A. Karen should analyze the relationship between accounts receivable and credit sales transactions.

B. Karen should determine whether Magenta Company has received any complaints from customers regarding the company's sales policies.

C. Karen should conduct data analytics tests to identify any employees who have the same phone number.

D. Karen should find out whether the purchasing, receiving, and shipping functions operate independently and whether they are different departments.

A. Tax misappropriation

B. Tax avoidance

C. Tax sheltering

D. Tax evasion

A. Spyware is any software application that displays advertisements while it is operating.

B. A Trojan horse is a program that appears useful but contains hidden code that causes damage.

C. A computer worm is a form of malicious software that locks a user's operating system and restricts access to data files.

D. Ransomware is software that collects and reports information about a computer user without the user's knowledge or consent.

A. Disqualifying bids that are submitted correctly

B. Charging for costs that are not permissible

C. Opening the bidding process at the designated time

D. Using materials that are low quality

A. A contractor rewards a government employee with concert tickets after winning a contract with their agency.

B. A driver caught violating the speed limit offers a law enforcement officer payment to avoid receiving a speeding ticket.

C. A purchasing employee and vendor agree to bill the employee's company for services that the vendor did not provide.

D. A judge threatens to rule against a defendant during a judicial proceeding unless the defendant pays them money.

A. Using nonconsecutive shipping documents, job cost sheets, and inventory receiving reports

B. Having the purchasing agent perform the physical inventory count

C. Restricting the ability to access inventory to authorized personnel

D. Appointing one individual to receive incoming inventory shipments and then distribute them

A. Secretly infiltrating ongoing transactions

B. Making inquiries to the relevant Administration of Taxation

C. Identifying and tracing payments through audit steps

D. Using an inside witness

A. Payers often make corrupt payments by providing loans to recipients on favorable terms.

B. Payers' promises of favorable treatment are not considered corrupt payments under bribery laws.

C. Payers often make corrupt payments by selling property to recipients at prices that are higher than the property's market value.

D. Payers cannot use their credit cards to make corrupt payments because of anti-money laundering rules.

A. Availability of data

B. Non-repudiation

C. Authentication

D. Accuracy of data

A. Mobile deposits are at high risk for new account fraud because fraudsters can easily make deposits using forged or counterfeit images.

B. It is more likely that fraud will occur in established accounts than in accounts that are still considered to be new.

C. Automated teller machines (ATMs) are rarely targets of new account fraud because it is easier for criminals to commit fraud via face-to-face transactions.

D. New account fraud can be defined as any fraud that occurs on an account during the first six months that it is open.

A. A mischaracterized expense reimbursement scheme

B. A multiple reimbursement scheme

C. A fictitious expense reimbursement scheme

D. An overstated expense reimbursement scheme

A. None of all

B. Journal Entries

C. Credit

D. Debit