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ACFE CFE-Financial-Transactions-and-Fraud-Schemes Exam is a certification exam offered by the Association of Certified Fraud Examiners (ACFE). CFE-Financial-Transactions-and-Fraud-Schemes exam is designed to test an individual's knowledge and expertise in financial transactions and fraud schemes. It is considered one of the most prestigious certifications in the field of forensic accounting and fraud investigation.
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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q158-Q163):
NEW QUESTION # 158
According to Hollinger and Clark for Policy development, management must pay attention to:
- A. Both A & B
- B. A clear understanding regarding theft behavior
- C. Enforcement of sanctions
- D. Neither A nor B
Answer: A
NEW QUESTION # 159
Which of the following would NOT be helpful in the prevention of expense reimbursement schemes?
- A. Requiring employees to explain the specific business purpose of each expense
- B. Comparing current expenses to budgeted expense amounts
- C. Requiring all receipts to be submitted electronically
- D. Comparing current expenses to historical expenditure amounts
Answer: B
Explanation:
Explanation/Reference: https://www.acfe.com/uploadedFiles/Shared_Content/Products/Self-Study_CPE/FundamentalsofComputerandInternetFraud2019_Extract.pdf
NEW QUESTION # 160
__________ means that traditional bribery statutes proscribe only payments made to influence the decisions of government agents or employees.
Answer:
Explanation:
Official act
NEW QUESTION # 161
Which of the following is a method that might be used to fraudulently overstate the inventory balance?
- A. Recording an allowance for sales returns
- B. Failing to write off obsolete inventory
- C. Applying the lower of cost or net realizable value
- D. Failing to record bad debt expense
Answer: B
NEW QUESTION # 162
Which of the following is the MOST ACCURATE statement about the different types of malware?
- A. Ransomware is malicious software that locks the operating system and restricts access to data files.
- B. A Trojan horse is a hidden program that displays advertisements while the computer is operating.
- C. Spyware is a software program with instructions executed every time a computer is turned on.
- D. A computer worm is a program that appears useful but monitors and logs keystrokes.
Answer: B
NEW QUESTION # 163
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