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ACFE CFE-Financial-Transactions-and-Fraud-Schemes exam is a rigorous and comprehensive certification for professionals seeking to become Certified Fraud Examiners in the field of financial transactions and fraud schemes. It covers a wide range of topics related to fraud detection and prevention, and requires a thorough understanding of the material covered. If you are considering a career in fraud examination, the CFE-Financial-Transactions-and-Fraud-Schemes exam is an important step in achieving your professional goals.
The CFE-Financial-Transactions-and-Fraud-Schemes Certification Exam covers a wide range of topics related to financial fraud and fraudulent schemes. Some of the key topics covered in the exam include financial statement fraud, asset misappropriation, corruption and bribery, and money laundering. CFE-Financial-Transactions-and-Fraud-Schemes exam also covers topics related to the legal aspects of fraud, including laws and regulations related to fraud investigations and the prosecution of fraud cases.
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NEW QUESTION # 219
___________ should be examined to see that all are properly documented and that inappropriate payments have not been made to employees.
Answer: D
NEW QUESTION # 220
In which approach, fraudsters produce whatever financial statements they wish, perhaps using just a typewriter or a personal computer.
Answer: B
NEW QUESTION # 221
Which of the following is a method for gaining unauthorized access to a computer system whereby the attacker deceives victims into disclosing personal information or convinces them to commit acts that facilitate the attacker's intended scheme?
Answer: B
Explanation:
Explanation/Reference: https://www.forcepoint.com/cyber-edu/spoofing
NEW QUESTION # 222
Once the expense account is closed, it becomes a historical item and probably will never be reviewed again.
Answer: B
Explanation:
Detailed Explanation:
* Rationale for Correct Answer:This is True. After the closing process, expense accounts are reset to zero for the new accounting period. They remain only as part of historical financial statements and supporting records. Because of this, expense accounts can be a target for fraud concealment (fraudulent disbursements), since closed accounts are rarely scrutinized again.
* Analysis of Incorrect Options:
* B. False - Incorrect, as the closing process does make expense accounts historical.
* Key Concept:Expense accounts in fraud concealment - vulnerabilities due to being closed at period end.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Fraudulent Disbursements - Expense Account Manipulation.
NEW QUESTION # 223
Which of the following controls BEST describes the safeguards an organization implements to provide protection for computing resources by increasing security policies and awareness, conducting security audits and tests, and properly classifying data?
Answer: D
NEW QUESTION # 224
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