最新的ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes - CFE-Fraud-Schemes-and-Financial-Crimes免費考試真題

A. Government and public sector organizations might need to conduct and respond to fraud risk assessments more frequently than private sector organizations.

B. Government and public sector organizations are required to reprioritize areas of focus for fraud detection less frequently than private sector organizations.

C. Government and public sector organizations can usually accept more fraud risk than private sector organizations because there are no shareholders.

D. Government and public sector organizations have more autonomy in how they practice fraud detection than private sector organizations.

A. Electronic confirmations

B. Address similarity reports

C. Exception reports

D. Duplicate payment lists

A. Open-source intelligence

B. Baiting

C. Human intelligence

D. Scavenging

A. Karen should find out whether the purchasing, receiving, and shipping functions operate independently and whether they are different departments.

B. Karen should conduct data analytics tests to identify any employees who have the same phone number.

C. Karen should analyze the relationship between accounts receivable and credit sales transactions.

D. Karen should determine whether Magenta Company has received any complaints from customers regarding the company's sales policies.

A. Conduct a regular internet search for their phone number.

B. Monitor their credit score for a large increase or improvement.

C. Call international banks to determine if a new account has been opened in their name.

D. Request a copy of their credit report on a regular basis and review it for suspicious activity.

A. Fraudulent sale

B. Property flipping

C. Daisy chain

D. Air loan

A. To conceal inventory is to alter shrinkage record so that it matches the physical inventory count.

B. To conceal shrinkage is to change the perpetual inventory record so that it matches the physical inventory count.

C. To conceal shrinkage is to alter inventory record so that it matches the physical inventory count.

D. To conceal write-offs is to change the perpetual inventory record so that it matches the physical inventory count.

A. Stand outside the accounting system

B. Conceal false business performances

C. Maintain personal income

D. Preserve personal status/control

A. Assess expense reports for expenses that are lower than those of other employees.

B. Review all travel expenses that occurred outside the dates of known employee business trips.

C. Discuss each expense an employee incurred with the Human Resources Department.

D. Extract all expense accounts with balances that match historical amounts and subject them to further review.

A. An employee once assists a vendor in winning a contract through a single competitive bidding process.

B. An employee does not assist a vendor in winning a contract through the competitive bidding process.

C. An employee once assists a vendor in winning a contract through a single competitive bidding process.

D. An employee fraudulently assists a vendor in winning a contract through the competitive bidding process.

A. A hacker obtains the account and password information of consumers and uses them to direct funds from their accounts.

B. An employee of a person-to-person (P2P) provider misrepresents the number of hours that they worked to increase the amount of money earned on their paycheck.

C. A restaurant server secretly scans a customer's credit card information into a small device for fraudulent use at a later time.

D. An individual uses another person's personal identifying information to fill out a credit card application in their name and plans to make online purchases using the new card.

A. A significant volume of sales to entities whose substance and ownership is not known.

B. Slow growth or unusual profitability, when not compared to other companies in the same industry.

C. Unusual growth in the number of days' purchases in receivables.

D. An unusual surge in purchases by a majority of units within a company, or of purchases recorded by corporate headquarters.

A. Verify that the contractor has a valid license by contacting the licensing agency for confirmation.

B. Ask the contractor how many roofs they have repaired in the past to ascertain how much experience they have.

C. Require the contractor to provide the phone number of a reference who can attest to the quality of their services.

D. Agree to the contractor's services orally to avoid being bound by contract terms if the work is unsatisfactory.