ACFE인증 CFE-Fraud-Schemes-and-Financial-Crimes시험은 중요한 IT인증자격증을 취득하는 필수시험과목입니다ACFE인증 CFE-Fraud-Schemes-and-Financial-Crimes시험을 통과해야만 자격증 취득이 가능합니다.자격증을 많이 취득하면 자신의 경쟁율을 높여 다른능력자에 의해 대체되는 일은 면할수 있습니다.Fast2test에서는ACFE 인증CFE-Fraud-Schemes-and-Financial-Crimes시험대비덤프를 출시하여 여러분이 IT업계에서 더 높은 자리에 오르도록 도움드립니다. 편한 덤프공부로 멋진 IT전문가의 꿈을 이루세요.
| Section | Objectives |
|---|---|
| Topic 1: Financial Crimes | - Corruption Schemes
|
| Topic 2: Fraud Schemes | - Fraudulent Disbursements
|
>> CFE-Fraud-Schemes-and-Financial-Crimes인증덤프 샘플문제 <<
Fast2test전문가들은ACFE CFE-Fraud-Schemes-and-Financial-Crimes인증시험만을 위한 특별학습가이드를 만들었습니다.ACFE CFE-Fraud-Schemes-and-Financial-Crimes인증시험을 응시하려면 30분이란 시간만 투자하여 특별학습가이드로 빨리 관련지식을 장악하고,또 다시 복습하고 안전하게ACFE CFE-Fraud-Schemes-and-Financial-Crimes인증시험을 패스할 수 잇습니다.자격증취득 많은 시간과 돈을 투자한 분들보다 더 가볍게 이루어졌습니다
질문 # 241
Aleksander, a Certified Fraud Examiner (CFE), is attempting to identify potential indicators of intrusion into his organization's computer network. Which of the following signs might indicate that an intrusion has occurred?
정답：B
설명：
The correct answer is D. Users being denied access to files they normally use is a significant indicator of possible network intrusion. Such denial might result from unauthorized permission changes, malware, ransomware encryption, account compromise, or malicious alteration of access controls. In a professional fraud examination context, this condition should trigger immediate incident-response procedures, including review of system logs, firewall records, router logs, and affected files. Options A and C describe routine security and system maintenance activities. Option B is not inherently suspicious because the country has a legitimate client connection. The ACFE computer and internet fraud materials emphasize that compromised systems should be treated as suspect and reviewed for irregularities and abnormal activity.
질문 # 242
Otto, a bank manager, purchases a new boat that he cannot afford. Knowing that one of the bank customers is an older client who does not regularly check their account, Otto takes money from the customer's account to make his boat payments. To conceal the missing amount, Otto adjusts the bank's general ledger. Which of the following BEST describes Otto's scheme?
정답：A
설명：
Detailed Explanation:
* Rationale for Correct Answer: Otto's act combines misappropriation of customer funds with concealment via false accounting entries . Per the Fraud Examiners Manual , concealment through altering records is a hallmark of accounting fraud schemes tied to asset misappropriation.
* Analysis of Incorrect Options:
* A - Unauthorized disbursement typically refers to fraudulent payments like check tampering, not customer withdrawals.
* B - Dormant account fraud targets unused/inactive accounts; the victim here is an active but inattentive customer.
* D - Unauthorized withdrawal is part of the theft, but the defining element is the falsified ledger concealment, making C more precise.
* Key Concept: Asset misappropriation with concealment through false accounting.
Reference: ACFE Manual, Asset Misappropriation - Concealment Methods .
질문 # 243
To reduce his tax bill, John adds fake deductions to his personal tax return. John is MOST LIKELY engaging in:
정답：A
설명：
John is engaging in tax evasion because he intentionally adds false deductions to reduce the amount of tax he owes. The ACFE material distinguishes tax evasion from tax avoidance. Tax avoidance involves legal planning, such as legitimate deductions, credits, or shelters. Tax evasion involves fraudulent actions taken to avoid reporting or paying taxes. Fake deductions are not legitimate tax planning because they misrepresent facts on the return. This conduct can also be described as falsifying tax deductions, a specific type of tax evasion scheme. Tax sheltering is not the best answer because the facts do not describe a lawful or abusive shelter arrangement. Tax misappropriation is not the correct classification. Because John knowingly uses false deductions, option B is correct.
질문 # 244
The more power a person has over the bidding process, the more likely the person can influence the selection of a supplier.
정답：B
설명：
Detailed Explanation:
* Rationale for Correct Answer: This is True . When an employee has significant authority or discretion in the procurement process (e.g., drafting specifications, approving vendors, or evaluating bids), they are more capable of steering contracts toward favored suppliers. This increases the risk of corruption schemes like kickbacks or bid-rigging .
* Analysis of Incorrect Options:
* B. False - Incorrect; influence grows with authority over procurement.
* Key Concept: Procurement authority is a key risk factor for corruption.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Procurement Schemes .
질문 # 245
Which of the following would NOT be helpful in preventing expense reimbursement schemes?
정답：B
설명：
The ACFE Fraud Examiners Manual addresses Expense Reimbursement Schemes under Asset Misappropriation: Fraudulent Disbursements and separates the discussion into:
* Detection of Expense Reimbursement Schemes
* Prevention of Expense Reimbursement Schemes
The Manual specifically identifies "Detailed Expense Reports: Submission and Review" as the prevention approach for expense reimbursement fraud.
Why A is correct
Requiring all employees to submit receipts electronically is not, by itself, a preventive control recognized by the Manual. The ACFE's prevention focus is on requiring detailed expense reports , adequate supporting documentation, and careful review-not merely changing the format of submission from paper to electronic.
In fact, because expense reimbursement fraud often involves altered receipts , fictitious receipts , and other manipulated support, simply requiring electronic submission does not meaningfully prevent the scheme. The Manual lists schemes such as altered receipts and producing fictitious receipts , showing that the problem is the authenticity and review of documentation, not whether the receipt is submitted electronically.
Why the other options are helpful
B). Comparing current expenses to budgeted expense amounts
This is helpful because the Manual includes review and analysis of expense accounts as part of detecting these schemes. Comparing reported expenses to expected or budgeted levels can reveal unusual spikes or anomalies that may indicate fraud.
C). Requiring employees to explain the specific business purpose of each expense This is clearly helpful and consistent with the Manual's prevention emphasis on detailed expense reports and proper documentation. Requiring a specific business purpose makes it harder to submit personal, inflated, or fictitious expenses.
D). Comparing current expenses to historical expenditure amounts
This is also helpful because the Manual's review and analysis of expense accounts supports analytical comparisons to identify irregularities, trends, or unexplained increases in reimbursements. Historical comparison is a classic way to spot padded or abnormal expense claims.
Conclusion
Under the ACFE Manual, prevention of expense reimbursement schemes depends on detailed reporting, documentation, and review . Merely requiring receipts to be submitted electronically does not address whether the receipts are false, altered, duplicated, or unsupported. Therefore, the choice that would NOT be helpful in preventing expense reimbursement schemes is:
A). Requiring all employees to submit receipts electronically
References
* ACFE Fraud Examiners Manual, 2020 International Edition
* Expense Reimbursement Schemes
* Detection of Expense Reimbursement Schemes / Review and Analysis of Expense Accounts
* Prevention of Expense Reimbursement Schemes / Detailed Expense Reports: Submission and Review
* Altered Receipts / Producing Fictitious Receipts
질문 # 246
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