최신 CFE-Financial-Transactions-and-Fraud-Schemes 무료덤프 - ACFE Certified Fraud Examiner

문제1

Which of the following is a common way that dishonest contractors collude to evade the competitive bidding process?

A. Using different publications to publish their bid solicitations

B. Submitting invoices for work that was not performed on joint projects

C. Arranging an agreement with competitors to divide and allocate markets

D. Submitting bids on fake contracts to give the appearance of genuine competition

정답: C

문제2

Which of the following is a TRUE statement regarding check fraud?

A. None of the above statements are true.

B. The equipment required to commit check fraud is relatively inexpensive.

C. Most perpetrators of check fraud are caught and prosecuted.

D. The penalties for committing check fraud are relatively severe.

정답: B

문제3

Which of the following controls BEST describes the safeguards an organization implements to provide protection for computing resources by increasing security policies and awareness, conducting security audits and tests, and properly classifying data?

A. Physical access controls

B. Logical access controls

C. Technical security controls

D. Administrative security controls

정답: D

문제4

Which of the following is a recommended method for safeguarding an organization's proprietary information?

A. Classifying data into security access levels based on the number of years that employees have worked for the company

B. Changing locks and reprogramming door access codes every three to five years

C. Educating employees about nondisclosure agreements when they are hired and during exit interviews

D. Requiring employees to make notes and keep drafts related to confidential projects

정답: C

문제5

__________ can be defined as conduct detrimental to the organization and to the employee.

A. Employee theft

B. Employee deviance

C. All of the above

D. Employee fraud

정답: B

문제6

In which approach, fraudsters produce whatever financial statements they wish, perhaps using just a typewriter or a personal computer.

A. Organized accounting

B. Outside accounting system

C. Beating accounting

D. Playing the accounting

정답: B

문제7

Which of the following is a method of identity theft prevention that is recommended for businesses?

A. Audit practices involving the handling of information only when regulators require it

B. Use encryption only when sending personal information externally through a hardwired internet connection.

C. Collect government identification numbers from customers only when legally required to gather that information.

D. Use government identification numbers as employee identification numbers

정답: C

문제8

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?

A. A financial statement fraud scheme

B. An expense reimbursement scheme

C. White did not commit fraud

D. A misuse of a noncash asset

정답: D

문제9

If the assets are intentionally purchased by the company but simply misappropriated by the fraudster, this is referring to as:

A. Asset receiving scheme

B. Inventory larceny scheme

C. Falsify shipping

D. Fraudulent purchase

정답: B

문제10

Which of the following situations describes a red flag that might be indicative of loan fraud?

A. A loan file contains missing documents that are later found in another file.

B. The number of change orders for a small project continues to increase.

C. A change order is submitted at the same time as a draw request.

D. There is low turnover in a real estate developer's personnel.

정답: C

문제11

Which of the following is NOT the reason why senior management will overstate business statement?

A. Show a pattern of growth to support sale of a business

B. Trigger performance related compensation

C. Meet personal performance criteria

D. Comply with debit covenants

정답: D

문제12

Which of the following is NOT a medium that commonly causes an organization's proprietary information to be compromised?

A. Speeches made by executives

B. Reports to company shareholders

C. Information displayed at an employee's workstation

D. Documents that were shredded using a cross-cut shredder

정답: D

문제13

To detect fraud committed by a health care provider, a fraud examiner should look for which of the following red flags?

A. There is a high percentage of coding outliers in the provider's documentation.

B. The number of claims made by the provider for reimbursement are lower than average.

C. The provider has unusually low profits compared to similar businesses in the same region.

D. The details in the provider's supporting documentation match the health care claim.

정답: B

문제14

Which of the following is not the skimming scheme?

A. Understand sales and receivables

B. Theft of checks through the mail

C. Fraud & Cost

D. Unrecorded sales

정답: C

문제15

A tangible asset is one which is:

A. capable of being appraised

B. Both A & B

C. Neither A nor B

D. capable of being perceived

정답: B

문제16

When an incorrect total is carried from the journal to the ledger or from ledger to the financial statements, this method is called:

A. False balance

B. Forced Balance

C. None of all

D. Out-of-balance

정답: B

문제17

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

A. Human audits

B. Penetration testing

C. Data security

D. Application security

정답: B

문제18

In which phase of competitive bidding process, fraudsters attempt to influence the selection of a contractor by restricting the pool of competitors from whom bids are sought?

A. Need recognition

B. False specification

C. Solicitation

D. Submission

정답: C

문제19

Which of the following is NOT the reason to bribe employees of the purchaser?

A. To extend the bid opening date

B. To falsify the bid log

C. To ensure bid-splitting

D. To ensure receipt of a late bid

정답: C

최신 CFE-Financial-Transactions-and-Fraud-Schemes 무료덤프 - ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes

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