PassTIP의ACFE인증 CFE-Fraud-Schemes-and-Financial-Crimes덤프를 공부하시면 한방에 시험을 패스하는건 문제가 아닙니다. PassTIP의ACFE인증 CFE-Fraud-Schemes-and-Financial-Crimes덤프는 시험적중율 최고의 인지도를 넓히 알리고 있습니다.저희가 제공한 시험예상문제로 시험에 도전해보지 않으실래요? ACFE인증 CFE-Fraud-Schemes-and-Financial-Crimes덤프를 선택하시면 성공의 지름길이 눈앞에 다가옵니다.
| Section | Objectives |
|---|---|
| Financial Crimes | - Banking and Payment Fraud
|
| Fraud Schemes | - Financial Statement Fraud
|
| Fraud Investigation and Analysis | - Evidence collection and documentation
|
>> CFE-Fraud-Schemes-and-Financial-Crimes덤프문제모음 <<
아무런 노력을 하지 않고 승진이나 연봉인상을 꿈꾸고 있는 분이라면 이 글을 검색해낼수 없었을것입니다. 승진이나 연봉인상을 꿈꾸면 승진과 연봉인상을 시켜주는 회사에 능력을 과시해야 합니다. IT인증시험은 국제적으로 승인해주는 자격증을 취득하는 시험입니다. PassTIP의ACFE인증 CFE-Fraud-Schemes-and-Financial-Crimes덤프의 도움으로 ACFE인증 CFE-Fraud-Schemes-and-Financial-Crimes시험을 패스하여 자격증을 취득하면 승진이나 연봉인상의 꿈이 이루어집니다. 결코 꿈은 이루어질것입니다.
질문 # 344
Which of the following is NOT a phase of the bidding process?
정답：D
설명：
Detailed Explanation:
* Rationale for Correct Answer: The phases of the bidding process include:
* Presolicitation (need recognition/specification stage),
* Solicitation (inviting bids),
* Submission (vendors submit bids). There is no standard phase called Postsolicitation .
* Analysis of Incorrect Options:
* A. Presolicitation - Valid phase.
* C. Solicitation - Valid phase.
* D. Submission - Valid phase.
* B. Postsolicitation - Not recognized as a formal bidding stage.
* Key Concept: Bidding process phases - presolicitation, solicitation, submission.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Bid-Rigging and Procurement Phases .
질문 # 345
A client contacts Emma, a Certified Fraud Examiner (CFE), and explains that they prepaid a commission to a broker for help with obtaining a loan. However, after sending the payment for services, the client did not receive a response from the broker and is unable to contact them. This type of fraud is known as a(n):
정답：B
설명：
Detailed Explanation:
* Rationale for Correct Answer: An advance-fee scheme occurs when fraudsters request upfront payments (fees, commissions, or deposits) for services or opportunities that never materialize. The broker taking the fee without providing services is a classic case.
* Analysis of Incorrect Options:
* A. Bait and switch - Advertising one product/service but delivering another, not applicable here.
* C. Split deposit scheme - Involves diversion of payroll or deposits, not loans.
* D. Scavenger scheme - Charging for unnecessary services, often debt collection or foreclosure help, not applicable.
* Key Concept: Advance-fee frauds as common financial scams.
Reference: ACFE Manual, Fraud Prevention and Deterrence - Advance-Fee Schemes .
질문 # 346
When an incorrect total is carried from the journal to the ledger or from the ledger to the financial statements, this method is called:
정답：C
설명：
Detailed Explanation:
* Rationale for Correct Answer: A false balance occurs when incorrect totals are intentionally carried forward from the journal to the ledger or from the ledger to the financial statements. This is often used as a concealment technique in fraud to make the books appear balanced while hiding irregularities.
* Analysis of Incorrect Options:
* A. Forced Balance - Involves adding fictitious entries to force accounts into balance.
* B. Out-of-balance - Results when entries don't match, but not specifically from carried totals.
* D. None of all - Incorrect since "false balance" is the precise term.
* Key Concept: False balance entries as concealment techniques in fraudulent bookkeeping.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Concealment by False Balances .
질문 # 347
Which of the following is NOT a justifiable reason to depart from generally accepted accounting principles (GAAP)?
정답：C
설명：
The ACFE Fraud Examiners Manual includes a specific subsection titled "Departures from Generally Accepted Accounting Principles" within Accounting Concepts .
Under the Manual's discussion of GAAP, the focus is on proper financial reporting so that transactions are recorded in their appropriate classifications and reported fairly in the financial statements. The Manual explains that GAAP are the standardized financial reporting practices used to ensure accurate and reliable reporting.
Based on this framework, a departure from GAAP can be justified only in limited circumstances, such as when strict compliance would make the financial statements misleading or when a different treatment is necessary to better reflect the substance of the transaction rather than only its form. Likewise, avoiding the overstatement of assets or income is consistent with fair presentation and conservative reporting principles.
These are accounting-based justifications tied to faithful financial reporting.
By contrast, cost is not a valid reason to depart from GAAP. The fact that reporting a transaction in a GAAP- compliant manner would be more expensive does not justify noncompliance. Financial statements must be prepared in accordance with the applicable standards, not according to whichever treatment is cheaper or easier for management. Therefore, this option is the one that is NOT justifiable.
Why the other options are not the correct choice
A). To avoid overstating assets and/or income
This is consistent with fair presentation. The Manual's discussion of GAAP is aimed at proper classification and reporting of transactions so that financial statements are not distorted.
C). To better reflect the substance of a transaction
This is a recognized accounting rationale. Financial reporting should reflect the economic reality of a transaction, not merely its legal form. This is consistent with the Manual's discussion of proper reporting under GAAP.
D). Following GAAP would produce misleading results on financial statements This is one of the classic reasons a departure can be justified, because the objective of financial reporting is fair presentation rather than mechanical compliance that misleads users.
References
* ACFE Fraud Examiners Manual, 2020 International Edition
* Accounting Concepts - Generally Accepted Accounting Principles
* Accounting Concepts - Departures from Generally Accepted Accounting Principles (1.122)
질문 # 348
Skimming is:
정답：A
설명：
Detailed Explanation:
* Rationale for Correct Answer: Skimming is defined as the theft of cash before it is recorded in the books . Because the stolen funds are never entered into the accounting system, this is often referred to as an "off-book" fraud. It is distinct from cash larceny , which occurs after cash has been recorded.
* Analysis of Incorrect Options:
* B. The addition of cash - Incorrect; skimming involves removal, not addition.
* C. Removal after entry - This describes cash larceny, not skimming.
* D. None of above - Incorrect since option A is correct.
* Key Concept: Skimming schemes - off-book cash theft.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Cash Receipts - Skimming Schemes .
질문 # 349
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ACFE CFE-Fraud-Schemes-and-Financial-Crimes인증덤프는 실제 CFE-Fraud-Schemes-and-Financial-Crimes시험의 가장 최근 시험의 기출문제를 기준으로 하여 만들어진 최고품질을 자랑하는 최고적중율의 시험대비자료입니다. 저희 CFE-Fraud-Schemes-and-Financial-Crimes덤프로 CFE-Fraud-Schemes-and-Financial-Crimes시험에 도전해보지 않으실래요? CFE-Fraud-Schemes-and-Financial-Crimes시험에서 불합격 받을시 덤프비용은 환불해드리기에 부담없이 구매하셔도 됩니다.환불의 유일한 기준은 불합격 성적표이고 환불유효기간은 구매일로부터 60일까지입니다.
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