ACFE인증CFE-Fraud-Schemes-and-Financial-Crimes시험은 IT인증시험과목중 가장 인기있는 시험입니다. DumpTOP에서는ACFE인증CFE-Fraud-Schemes-and-Financial-Crimes시험에 대비한 공부가이드를 발췌하여 IT인사들의 시험공부 고민을 덜어드립니다. DumpTOP에서 발췌한 ACFE인증CFE-Fraud-Schemes-and-Financial-Crimes덤프는 실제시험의 모든 범위를 커버하고 있고 모든 시험유형이 포함되어 있어 시험준비 공부의 완벽한 선택입니다.
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Accounting Concepts | 5–10% | - Recording and summarizing transactions - Financial statements structure - Basic accounting principles - Internal control fundamentals |
| Topic 2: Financial Statement Fraud | 10–15% | - Detection and red flags - Timing and disclosure manipulations - Revenue and asset overstatements - Expense and liability understatements |
| Topic 3: Identity Theft | 1–5% | - Types and techniques - Prevention and detection |
| Topic 4: Asset Misappropriation – Cash Disbursements | 10–15% | - Payroll schemes - Expense reimbursement schemes - Billing schemes - Check and payment tampering |
| Topic 5: Corruption Schemes | 5–10% | - Illegal gratuities and extortion - Conflicts of interest - Bribery and kickbacks |
| Topic 6: Theft of Data and Intellectual Property | 5–10% | - Data and IP theft methods - Corporate espionage - Safeguarding proprietary information |
| Topic 7: Asset Misappropriation – Cash Receipts | 5–10% | - Cash larceny schemes - Cash skimming schemes - Prevention and detection methods |
| Topic 8: Industry-Specific Financial Crimes | 15–25% | - Healthcare fraud - Insurance fraud - Real estate and securities fraud - Financial institution fraud - Cyber-enabled and cryptocurrency fraud |
| Topic 9: Asset Misappropriation – Non-Cash Assets | 5–10% | - Concealment techniques - Inventory and equipment theft - Misuse of assets |
>> CFE-Fraud-Schemes-and-Financial-Crimes최신버전 덤프데모문제 <<
여러분이 어떤 업계에서 어떤 일을 하든지 모두 항상 업그레이되는 자신을 원할 것입니다.,it업계에서도 이러합니다.모두 자기자신의 업그레이는 물론 자기만의 공간이 있기를 바랍니다.전문적인 IT인사들은 모두 아시다싶이ACFE CFE-Fraud-Schemes-and-Financial-Crimes인증시험이 여러분의 이러한 요구를 만족시켜드립니다.그리고 우리 DumpTOP는 이러한 꿈을 이루어드립니다.
질문 # 105
Not having any accounts receivable that are overdue is a common red flag of fictitious revenue schemes.
정답：A
설명：
Detailed Explanation:
* Rationale for Correct Answer: In fictitious revenue schemes , sales are recorded that never occurred.
Because no actual customers exist, there will be no late or overdue accounts receivable. The Fraud Examiners Manual (2020) notes that unusually clean receivables aging reports-i.e., no overdue balances-can be a red flag of revenue manipulation.
* Analysis of Incorrect Option:
* B. False - Incorrect; the absence of overdue receivables is indeed suspicious and aligns with fictitious revenue fraud.
* Key Concept: Financial statement fraud red flags - fictitious revenues.
Reference: ACFE Fraud Examiners Manual (2020) , Financial Statement Fraud: Fictitious Revenues .
질문 # 106
White used a company vehicle for unauthorized, personal purposes while working in a different city. He provided false written and oral information regarding the use of the vehicle. The vehicle was returned without damages. What type of fraud did White commit?
정답：B
설명：
Detailed Explanation:
* Rationale for Correct Answer: Misuse of noncash assets occurs when employees use company assets for personal purposes without authorization. Even though the vehicle was returned undamaged, unauthorized use and concealment by false statements makes it a fraud scheme under asset misappropriation.
* Analysis of Incorrect Options:
* A - Incorrect; unauthorized use with deception constitutes fraud.
* B - Expense reimbursement involves falsified claims for travel/expenses, not vehicle misuse.
* D - Financial statement fraud involves misstating accounting entries, unrelated here.
* Key Concept: Misuse of company assets (noncash) as part of asset misappropriation.
Reference: ACFE Manual, Asset Misappropriation - Misuse of Noncash Assets .
질문 # 107
The principle behind full disclosure is:
정답：A
설명：
Detailed Explanation:
* Rationale for Correct Answer: The full disclosure principle requires that all material facts and deviations from GAAP be disclosed to readers of financial statements so that they are not misled.
Transparency is essential for informed decision-making by investors, creditors, and regulators.
* Analysis of Incorrect Options:
* B. SAS - Refers to auditing standards, not accounting standards.
* C. Writer - Incorrect; disclosures are intended for readers/users.
* D. None of above - Incorrect since option A is correct.
* Key Concept: Full disclosure principle - providing users with all material information.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - GAAP:
Full Disclosure .
질문 # 108
Physical assets including _________ and ________ are the most commonly misappropriated noncash assets in our study.
정답：B
설명：
Detailed Explanation:
* Rationale for Correct Answer: Studies by the ACFE consistently show that inventory and equipment are the most commonly misappropriated noncash assets. They are highly liquid, valuable, and often difficult to monitor without strong controls.
* Analysis of Incorrect Options:
* A. Interest & Collusion - Not physical assets.
* C. Inventory & Purchase - Purchase is a process, not a physical asset.
* D. Sales & Equipment - Sales are transactions, not assets.
* Key Concept: Noncash asset misappropriation - inventory and equipment are the primary targets.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Inventory and Other Assets - Common Targets of Misappropriation .
질문 # 109
____________ is a summary of the account balances carried in a ledger.
정답：D
설명：
Detailed Explanation:
* Rationale for Correct Answer: The balance sheet summarizes account balances from the ledger at a specific date, presenting assets, liabilities, and equity. It reflects the organization's financial position and is derived from ledger balances.
* Analysis of Incorrect Options:
* B. Income statement - Summarizes revenues and expenses, not all ledger balances.
* C. Financial statement - A general term, but the specific answer here is balance sheet.
* D. General journal - Book of original entry, not a summary.
* Key Concept: Balance sheet as a summary of ledger accounts.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Financial Statements Overview .
질문 # 110
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