ACFE CFE-Fraud-Schemes-and-Financial-Crimes認證資料 - CFE-Fraud-Schemes-and-Financial-Crimes熱門考古題

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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:

SectionObjectives
Financial Crimes- Money Laundering
  • 1. Layering stage
    • 2. Integration stage
      • 3. Placement stage
        - Corruption Schemes
        • 1. Bribery
          • 2. Kickbacks
            • 3. Conflicts of interest
              - Financial Statement Fraud
              • 1. Expense understatement
                • 2. Asset overstatement
                  • 3. Revenue manipulation
                    Fraud Schemes- Fraudulent Disbursements
                    • 1. Billing schemes
                      • 2. Billing shell companies
                        • 3. Check tampering
                          - Asset Misappropriation Schemes
                          • 1. Expense reimbursement fraud
                            • 2. Cash theft and skimming
                              • 3. Inventory and asset theft
                                • 4. Payroll fraud

                                  >> ACFE CFE-Fraud-Schemes-and-Financial-Crimes認證資料 <<

                                  CFE-Fraud-Schemes-and-Financial-Crimes熱門考古題，CFE-Fraud-Schemes-and-Financial-Crimes認證

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                                  最新的 Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes 免費考試真題 (Q146-Q151):

                                  問題 #146
                                  Employees with the authority to grant discounts in order to skim revenues may use which authority?

                                  答案：A

                                  解題說明：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Employees authorized to grant discounts may exploit this by issuing false discounts . They pocket part of the customer's payment while recording a reduced sale amount, making the books appear balanced.
                                  * Analysis of Incorrect Options:
                                  * B. Recording a discount on sale procedure - A legitimate process, not fraud.
                                  * C. Internal discount sales audits - A control, not a scheme.
                                  * D. None of the above - Incorrect since false discounts are a recognized method.
                                  * Key Concept: False discount schemes as a skimming method.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Cash Receipts - Skimming through Discounts and Write-offs .


                                  問題 #147
                                  Inventory shrinkage is the unaccounted-for reduction in the company's inventory that does not result from theft.

                                  答案：B

                                  解題說明：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: This statement is False . Shrinkage is a general term for unaccounted- for inventory losses, and it can indeed result from theft, errors, damage, or waste . To say shrinkage does not result from theft is misleading because theft is one of its primary causes.
                                  * Analysis of Incorrect Options:
                                  * A. True - Incorrect, as theft is often a major contributor to shrinkage.
                                  * B. False - Correct, since shrinkage can include theft.
                                  * Key Concept: Shrinkage includes theft as a cause of unexplained inventory loss.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Inventory and Other Assets - Definition and Causes of Shrinkage .


                                  問題 #148
                                  According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.

                                  答案：A

                                  解題說明：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: The accounting definition of assets , as cited by Marshall and in GAAP frameworks, is "probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events." This definition underlies balance sheet recognition of assets.
                                  * Analysis of Incorrect Options:
                                  * B. Liabilities - Represent probable future sacrifices, not benefits.
                                  * C. Credentials - Irrelevant to financial reporting.
                                  * D. None of the above - Incorrect since "assets" directly matches.
                                  * Key Concept: Definition of Assets under financial accounting frameworks.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts section - Definitions of Assets and Liabilities .


                                  問題 #149
                                  In Cressey's fraud triangle, its three legs are Opportunity, Pressure, and:

                                  答案：A

                                  解題說明：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Donald Cressey's fraud triangle identifies three conditions that lead to occupational fraud: (1) Pressure (financial or other), (2) Opportunity (ability to commit without detection), and (3) Rationalization (justification by the perpetrator to make the act acceptable in their own mind). Thus, the third leg is Rationalization .
                                  * Analysis of Incorrect Options:
                                  * A. Violation - Not part of the fraud triangle.
                                  * B. Isolation - Not a recognized component of the model.
                                  * D. None of the above - Incorrect because rationalization is explicitly the correct answer.
                                  * Key Concept: Fraud Triangle - Opportunity, Pressure, Rationalization .
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Theory section - Cressey' s Fraud Triangle .


                                  問題 #150
                                  Which of the following measures would be MOST EFFECTIVE in helping a company detect electronic payment tampering fraud?

                                  答案：A

                                  解題說明：
                                  The correct answer is C. Electronic payment tampering occurs when an employee improperly alters or creates electronic payments, such as ACH payments, wire transfers, or online banking payments. Reviewing non- payroll payments made to employees is highly effective because employees generally should not receive vendor-style electronic disbursements outside normal payroll or approved reimbursement channels. Such payments can indicate that an employee inserted their own bank account, created an unauthorized payee, or diverted electronic funds. Vendor duplicate confirmations are more relevant to duplicate-payment issues.
                                  Customer complaints about late account postings relate more to cash receipts or accounts receivable.
                                  Quarterly reconciliations are too infrequent for timely detection. The ACFE materials identify electronic payment tampering as a fraudulent disbursement risk requiring strong monitoring and bank controls.


                                  問題 #151
                                  ......

                                  CFE-Fraud-Schemes-and-Financial-Crimes 擬真試題含蓋真實的考試指南，保證考生順利通過 CFE-Fraud-Schemes-and-Financial-Crimes 考試。考生需要在一定的時間內完成所有的 ACFE CFE-Fraud-Schemes-and-Financial-Crimes 考試測驗題，該考試隸屬于ACFE 認證助理認證體系。考生可以先到考試中心去打聽這科考試的有關的情況。了解考試的流程，考試的注意事項。預約一個合適的時間去報名參加 CFE-Fraud-Schemes-and-Financial-Crimes 考試即可。

                                  CFE-Fraud-Schemes-and-Financial-Crimes熱門考古題: https://www.kaoguti.com/CFE-Fraud-Schemes-and-Financial-Crimes_exam-pdf.html