為什麼KaoGuTi ACFE的CFE-Fraud-Schemes-and-Financial-Crimes考試培訓資料與別的培訓資料相比，它更受廣大考生的歡迎呢，第一，這是共鳴的問題，我們必須真正瞭解考生的需求，而且要比任何網站都要全面到位。第二，專注，為了做好我們決定完成的事情，必須放棄所有不重要的機會。第三，人們的確會用表面來判斷一個東西的好壞，我們或許擁有最優秀最高品質的產品，但如果以粗製濫造的方式展示出來，自然會被列為粗製濫造的產品，如果以既有創意又很專業的方式呈現，那麼我們將得到最高的效果。KaoGuTi ACFE的CFE-Fraud-Schemes-and-Financial-Crimes考試培訓資料就是這樣成功的培訓資料，舍它其誰?
| Section | Objectives |
|---|---|
| Fraud Schemes | - Asset Misappropriation Schemes
|
| Financial Crimes | - Money Laundering
|
>> CFE-Fraud-Schemes-and-Financial-Crimes考古題介紹 <<
你是其中之一嗎，你是否還在擔心和困惑的各種材料和花哨的培訓課程考試嗎？KaoGuTi是你正確的選擇，因為我們可以為你提供全面的考試資料，包括問題及答案，也是最精確的解釋，所有這些將幫助你掌握更好的知識，我們有信心你將通過KaoGuTi的ACFE的CFE-Fraud-Schemes-and-Financial-Crimes考試認證，這也是我們對所有客戶提供的保障。
問題 #133
When an incorrect total is carried from the journal to the ledger or from the ledger to the financial statements, this method is called:
答案：C
解題說明：
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 .
問題 #134
In which approach do fraudsters produce whatever financial statements they wish, perhaps using just a typewriter or a personal computer?
答案：C
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: The "outside the accounting system" approach occurs when perpetrators simply fabricate financial statements without regard to actual accounting records.
Fraudsters may create entirely false reports using external tools (typewriters, spreadsheets, word processors).
* Analysis of Incorrect Options:
* A. Organized accounting - Not a fraud classification.
* B. Playing the accounting - Uses the real accounting system but manipulates entries.
* C. Beating accounting - Refers to overriding controls but within the system.
* D. Outside accounting system - Correct, as it involves entirely fabricated statements.
* Key Concept: Outside-the-books fraud - fabricated financial reports not tied to accounting records.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Approaches to Fraudulent Reporting .
問題 #135
Which of the following is NOT a common way that a procuring employee might engage in a bid manipulation scheme?
答案：A
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Bid manipulation schemes occur in the procurement process and involve altering the bidding environment (e.g., extending deadlines, prematurely opening competitor bids, or changing submitted bids). Using low-quality materials is a post-award performance fraud , not bid manipulation.
* Analysis of Incorrect Options:
* A, C, D - All are recognized bid manipulation tactics.
* Key Concept: Procurement fraud schemes - bid manipulation vs. contract performance fraud.
Reference: ACFE Manual, Corruption - Procurement Fraud .
問題 #136
Which of the following is a method that might be used to fraudulently overstate the inventory balance?
答案：D
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Failing to write off obsolete inventory inflates reported inventory, overstating assets and potentially net income. Fraudsters may leave unusable goods on the books to make financial statements appear stronger.
* Analysis of Incorrect Options:
* A - An allowance for sales returns relates to revenue recognition, not inventory overstatement.
* B - Relates to accounts receivable, not inventory.
* C - Applying lower of cost or NRV reduces inventory to fair value, not overstates it.
* Key Concept: Overstating assets through improper inventory valuation.
Reference: ACFE Manual, Financial Statement Fraud - Inventory Manipulation .
問題 #137
Which of the following situations describes a red flag that might be indicative of loan fraud?
答案：B
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Loan fraud often involves suspicious or unusual documentation patterns. A change order submitted at the same time as a draw request is a red flag, because it suggests manipulation of project costs to justify larger draws from lenders.
* Analysis of Incorrect Options:
* A. Missing documents - Could indicate sloppy recordkeeping, not necessarily fraud.
* B. Low turnover - Not a fraud indicator.
* D. Increasing change orders - Could be suspicious, but not as strong a fraud red flag as simultaneous change order and draw request.
* Key Concept: Loan fraud indicators .
Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Loan Fraud Red Flags .
問題 #138
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CFE-Fraud-Schemes-and-Financial-Crimes認證: https://www.kaoguti.com/CFE-Fraud-Schemes-and-Financial-Crimes_exam-pdf.html