ACFE CFE-Financial-Transactions-and-Fraud-Schemes題庫更新資訊 & CFE-Financial-Transactions-and-Fraud-Schemes測試

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

SectionObjectives
Financial Statement Fraud- Detection Techniques
  • 1. Analytical Procedures
  • 2. Ratio Analysis
  • 3. Data Analysis Techniques
Financial Transactions- Accounting Concepts
  • 1. Accounting Systems
  • 2. Financial Statement Components
  • 3. Internal Controls
- Fraudulent Financial Transactions
  • 1. Revenue Recognition Schemes
  • 2. Asset Misappropriation
  • 3. Improper Disclosures
  • 4. Concealed Liabilities and Expenses
Fraud Prevention and Deterrence- Fraud Risk Management
  • 1. Fraud Risk Assessment
  • 2. Anti-Fraud Controls
  • 3. Corporate Governance
Investigation Techniques- Evidence Collection
  • 1. Tracing Transactions
  • 2. Document Examination
  • 3. Interviewing and Interrogation
Fraud Schemes- Corruption
  • 1. Illegal Gratuities
  • 2. Economic Extortion
  • 3. Bribery
  • 4. Conflicts of Interest
- Asset Misappropriation Schemes
  • 1. Cash Larceny
  • 2. Payroll Fraud
  • 3. Billing Schemes
  • 4. Inventory and Noncash Assets

>> ACFE CFE-Financial-Transactions-and-Fraud-Schemes題庫更新資訊 <<

有效的CFE-Financial-Transactions-and-Fraud-Schemes題庫更新資訊和資格考試的領導者和有口皆碑的CFE-Financial-Transactions-and-Fraud-Schemes:Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam

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最新的 Certified Fraud Examiner CFE-Financial-Transactions-and-Fraud-Schemes 免費考試真題 (Q133-Q138):

問題 #133
Blue borrowed her employer's snowplow for her own snow removal business, which she operates on the side.
Blue only used the snowplow on the weekends or after hours, when her employer was not open for business.
Blue falsified the mileage and usage logs for the snowplow so that no one would know she had been using it.
The snowplow was returned unharmed. Which of the following statements is MOST ACCURATE?

答案:B


問題 #134
A variation between the physical inventory and the perpetual inventory totals is called:

答案:B


問題 #135
___________ and __________ are used to increase (or decrease) the equity account.

答案:B

解題說明:
Detailed Explanation:
* Rationale for Correct Answer:Journal entries record business activity, and credits increase equity (while debits reduce equity). Thus, journal entries and credits are the mechanisms that directly affect the equity account.
* Analysis of Incorrect Options:
* A. Journal Entries & Debit - Debits decrease equity, not increase.
* B. Journal Entries & Transactions - Transactions are general; credits specify the effect.
* D. None of all - Incorrect since option C is correct.
* Key Concept:Equity changes recorded through journal entries and credits.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Accounting Concepts - Equity Account Entries.


問題 #136
Which of the following is an example of a technical security control that organizations can use to secure computer systems and communication networks?

答案:A

解題說明:
Explanation/Reference: https://purplesec.us/security-controls/#:~:text=Examples%20of%20technical%20controls%20include,Firewalls


問題 #137
What can make it easy for an employee to skim sales or receivables?

答案:D


問題 #138
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