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| Section | Objectives |
|---|---|
| Topic 1: Financial Crimes | - Corruption Schemes
|
| Topic 2: Fraud Schemes | - Asset Misappropriation Schemes
|
>> CFE-Fraud-Schemes-and-Financial-Crimes퍼펙트 인증덤프 <<
최근 IT 업종에 종사하는 분들이 점점 늘어가는 추세하에 경쟁이 점점 치열해지고 있습니다. IT인증시험은 국제에서 인정받는 효력있는 자격증을 취득하는 과정으로서 널리 알려져 있습니다. ExamPassdump의 ACFE인증 CFE-Fraud-Schemes-and-Financial-Crimes덤프는IT인증시험의 한 과목인 ACFE인증 CFE-Fraud-Schemes-and-Financial-Crimes시험에 대비하여 만들어진 시험전 공부자료인데 높은 시험적중율과 친근한 가격으로 많은 사랑을 받고 있습니다.
질문 # 38
Another way to eliminate competition in the solicitation phase of the selection process is to:
정답：B
설명：
Detailed Explanation:
* Rationale for Correct Answer: Fraudsters may solicit bids from fictitious suppliers (phony vendors) to create the illusion of competition. This ensures that the favored vendor wins while maintaining the appearance of a legitimate competitive bidding process.
* Analysis of Incorrect Options:
* B. Solicit transactions from fictitious vendors - Incorrect phrasing; bids, not transactions, are solicited.
* C. Solicit bid-splitting... - Bid-splitting is a different fraud scheme, not part of solicitation.
* D. None of the above - Incorrect, since A is accurate.
* Key Concept: Phony bid solicitation as a corruption tactic in procurement.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Solicitation Phase Schemes .
질문 # 39
The scheme in which the same vendor is receiving favorable treatment can be found in purchases by vendor searches.
정답：B
설명：
Detailed Explanation:
* Rationale for Correct Answer: This statement is True . Fraud examiners often analyze purchases by vendor to detect schemes where a single vendor receives disproportionately favorable treatment. This may indicate kickbacks, conflicts of interest, or vendor collusion schemes.
* Analysis of Incorrect Options:
* B. False - Incorrect, as vendor analysis is a valid tool to identify such schemes.
* Key Concept: Purchases by vendor analysis as a fraud detection method.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraudulent Disbursements - Vendor Analysis Techniques .
질문 # 40
Which of the following statements is MOST ACCURATE regarding how the challenges in government and public sector fraud prevention differ from those in the private sector?
정답：A
설명：
Option A is the most accurate because government and public sector entities commonly face slower implementation of fraud prevention initiatives due to budget cycles, staffing rules, public accountability requirements, and formal approval structures. Public sector fraud prevention is often affected by legal mandates, appropriations, political priorities, and administrative constraints. Option B reverses the distinction; government entities are generally more directly constrained by legal and budgetary requirements. Option C is inaccurate because public sector organizations often have less flexibility over operations and objectives than private entities. Option D is also reversed because government and public sector fraud prevention is more likely to be influenced by public policy and prevailing government priorities. The ACFE material recognizes public-sector accountability and auditing standards as distinct from private sector governance.
질문 # 41
__________ are the amounts which are owed to other entities:
정답：C
설명：
Detailed Explanation:
* Rationale for Correct Answer: Liabilities are defined as obligations to transfer assets or provide services to other entities in the future as a result of past transactions. They represent what the organization owes, distinguishing them from assets.
* Analysis of Incorrect Options:
* A. Supplies - Assets consumed within a year, not obligations.
* B. Expenses - Costs incurred, but not necessarily amounts owed.
* C. Assets - Resources owned, not obligations.
* Key Concept: Definition of Liabilities in accounting.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Assets and Liabilities .
질문 # 42
In which phase of the competitive bidding process do fraudsters attempt to influence the selection of a contractor by restricting the pool of competitors from whom bids are sought?
정답：A
설명：
Detailed Explanation:
* Rationale for Correct Answer: During the solicitation phase , corrupt employees may attempt to eliminate legitimate competitors by restricting the list of vendors invited to bid. This unfairly favors a particular supplier, often in exchange for bribes or kickbacks.
* Analysis of Incorrect Options:
* A. Need recognition - Involves creating false or unnecessary demand, not restricting bidders.
* C. False specification - Relates to vague or tailored specifications, not bid solicitation.
* D. Submission - Occurs after solicitation when vendors submit bids.
* Key Concept: Solicitation phase schemes - restricting competition.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Procurement and Bid-Rigging Schemes .
질문 # 43
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