최신버전CFE-Fraud-Schemes-and-Financial-Crimes인증시험덤프자료완벽한시험자료

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

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

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                                  최신 Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes 무료샘플문제 (Q312-Q317):

                                  질문 # 312
                                  _________ normally are carried on an organization's books as expenses because they tend to be consumed by the organization within a year of purchase.

                                  정답：C

                                  설명：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Supplies are recorded as expenses because they are expected to be consumed within one year. Unlike long-lived assets, supplies do not provide benefits beyond the short term and therefore are expensed rather than capitalized.
                                  * Analysis of Incorrect Options:
                                  * B. Expenses - The accounting treatment, not the category of item.
                                  * C. Assets - Supplies are assets when purchased, but they become expenses upon consumption.
                                  * D. Equity - Represents ownership interest, unrelated here.
                                  * Key Concept: Short-term asset consumption and expense recognition.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Expense vs. Asset Classification .


                                  질문 # 313
                                  Which of the following statements concerning methods that corporate spies use to steal information from other organizations is MOST ACCURATE?

                                  정답：C

                                  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 # 314
                                  Which of the following is the MOST ACCURATE statement about the different types of malware?

                                  정답：C

                                  설명：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Ransomware is malware that encrypts or locks an operating system and prevents access to data until a ransom is paid. This definition is correct.
                                  * Analysis of Incorrect Options:
                                  * A. Spyware - Monitors user activity, keystrokes, or data, not a startup instruction program.
                                  * B. Trojan horse - Appears legitimate but contains malicious code; adware is different.
                                  * C. Worm - Self-replicating program spreading across networks; not a keystroke logger.
                                  * Key Concept: Cyber fraud and malware types .
                                  Reference: ACFE Fraud Examiners Manual (2020) , Computer and Internet Fraud: Malware .


                                  질문 # 315
                                  The most basic skimming scheme occurs when:

                                  정답：B

                                  설명：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: The most basic skimming scheme is when an employee completes a legitimate sale, collects payment, but never records the transaction. The stolen cash is never entered in the books, making it an "off-book" fraud.
                                  * Analysis of Incorrect Options:
                                  * B & D - Describe purchasing scenarios, irrelevant to skimming.
                                  * C - Records the sale, meaning the transaction enters the books (not skimming).
                                  * Key Concept: Unrecorded Sales as the simplest form of skimming.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Cash Receipts - Basic Skimming Schemes .


                                  질문 # 316
                                  Larceny is the scheme in which an employee simply takes inventory from the company premises without attempting to conceal it in the books and records.

                                  정답：A


                                  질문 # 317
                                  ......

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