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| Section | Objectives |
|---|---|
| Financial Crimes | - Corruption Schemes
|
| Fraud Schemes | - Fraudulent Disbursements
|
>> ACFE CFE-Fraud-Schemes-and-Financial-Crimes최신버전 덤프문제 <<
만약 아직도ACFE CFE-Fraud-Schemes-and-Financial-Crimes시험패스를 위하여 고군분투하고 있다면 바로 우리 DumpTOP를 선택함으로 여러분의 고민을 날려버릴 수 잇습니다, 우리 DumpTOP에서는 최고의 최신의 덤프자료를 제공 합으로 여러분을 도와ACFE CFE-Fraud-Schemes-and-Financial-Crimes인증자격증을 쉽게 취득할 수 있게 해드립니다. 만약ACFE CFE-Fraud-Schemes-and-Financial-Crimes인증시험으로 한층 업그레이드된 자신을 만나고 싶다면 우리DumpTOP선택을 후회하지 않을 것입니다, 우리DumpTOP과의 만남으로 여러분은 한번에 아주 간편하게ACFE CFE-Fraud-Schemes-and-Financial-Crimes시험을 패스하실 수 있으며,ACFE CFE-Fraud-Schemes-and-Financial-Crimes자격증으로 완벽한 스펙을 쌓으실 수 있습니다,
질문 # 339
Which of the following is the MOST APPROPRIATE technique for detecting a nonconforming goods or services scheme?
정답：D
설명：
The ACFE Fraud Examiners Manual addresses Nonconforming Goods or Services under Contract and Procurement Fraud . The Manual states that, to detect nonconforming schemes, the fraud examiner should examine contract specifications, contractor statements, invoices, supporting documents, the received product, and test and inspection results for discrepancies with contract specifications. It then specifically adds:
"Additionally, to detect nonconforming schemes, the fraud examiner should:
* Review correspondence and contract files for indications of noncompliance.
* Request assistance from outside technical personnel to conduct after-the-fact tests." This language matches Option B exactly, so it is the most appropriate detection technique.
Why the other options are incorrect
A). Interviewing complaining contractors and unsuccessful bidders about the presence of red flags This is a detection technique the Manual associates with change order abuse , not nonconforming goods or services schemes.
C). Comparing the direct and indirect labor account totals from the prior year to the current year This type of comparative cost analysis is more consistent with testing for cost mischarging or other accounting irregularities, not the primary detection methods for nonconforming goods/services. The Manual's nonconforming-scheme detection guidance focuses on specifications, inspection results, product testing, and contract/correspondence review.
D). Determining if the costs of the contract have exceeded or are expected to exceed the value of the contract That is not identified by the Manual as the most appropriate method for detecting nonconforming goods or services. Again, the Manual directs the examiner to look for noncompliance with specifications and supporting documentation.
References
* ACFE Fraud Examiners Manual, 2020 International Edition
* Contract and Procurement Fraud - Nonconforming Goods or Services
* Detecting Nonconforming Goods or Services Schemes
* Related contrast: Detecting Change Order Abuse
질문 # 340
Which of the following statements concerning methods that corporate spies use to steal information from other organizations is MOST ACCURATE?
정답：B
설명：
The correct answer is D. Technical surveillance involves using electronic or technical means to collect information that is not available through open sources, including nondocumentary information such as conversations, signals, or communications. This is a recognized method of corporate espionage when used to obtain proprietary or confidential business information. Option A is too narrow and inaccurate because social engineering manipulates people into revealing information or providing access, not primarily desk-file searches. Option B misstates physical infiltration; physical entry can give access to premises, documents, or devices, but exploiting firewalls is a technical attack. Option C incorrectly defines pretexting; pretexting involves using a false identity or fabricated reason to obtain information. Corporate espionage must be distinguished from lawful competitive intelligence.
질문 # 341
A running count that records how much inventory should be on hand is referred to:
정답：B
설명：
Detailed Explanation:
* Rationale for Correct Answer: Perpetual inventory systems maintain a continuous, running balance of inventory on hand. They are updated with each purchase and sale, providing a theoretical count at all times. Discrepancies between perpetual and physical counts may indicate theft, errors, or fraud.
* Analysis of Incorrect Options:
* A. Altered inventory - Fraudulent manipulation, not a system.
* C. Shrinking inventory - Refers to shrinkage, not the system.
* D. Fictitious inventory - Fraudulent reporting, not a legitimate system.
* Key Concept: Perpetual inventory systems as internal controls.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Inventory and Other Assets - Inventory Systems .
질문 # 342
People commit financial statement fraud to:
정답：B
설명：
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Motivations and Incentives .
질문 # 343
Which of the following options is a type of insurance fraud scheme in which an agent changes the beneficiary on record for an insured's policy to a made-up person and then absconds with the proceeds after authorizing a distribution of funds?
정답：D
설명：
The correct answer is B. A fictitious payee scheme occurs when an insurance insider directs payments to a fabricated or unauthorized recipient and then misappropriates the funds. In this scenario, the agent changes the beneficiary to a made-up person and authorizes distribution of policy proceeds, enabling the agent to abscond with the money. The fraudulent feature is the creation or use of a false payee, not a false death. A false information scheme is broader and does not specifically describe the payment diversion. A fictitious death scheme would involve falsely claiming that the insured died. "False heir scheme" is not the best ACFE category. The ACFE insurance fraud materials identify fictitious payees as an agent or broker fraud method.
질문 # 344
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ACFE인증 CFE-Fraud-Schemes-and-Financial-Crimes시험을 어떻게 공부하면 패스할수 있을지 고민중이시면 근심걱정 버리시고DumpTOP 의 ACFE인증 CFE-Fraud-Schemes-and-Financial-Crimes덤프로 가보세요. 문항수가 적고 적중율이 높은 세련된ACFE인증 CFE-Fraud-Schemes-and-Financial-Crimes시험준비 공부자료는DumpTOP제품이 최고입니다.
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