CFE-Fraud-Schemes-and-Financial-Crimes試験無料問題集「ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes 認定」

A. Maintain personal income

B. Preserve personal status/control

C. Conceal false business performances

D. Stand outside the accounting system

A. Establish a policy that only requires employees to submit supporting documentation for their expenses if they fall into certain high-risk categories.

B. Inform employees that expense reports will be periodically audited to ensure they meet the company's guidelines.

C. Provide employees with cash advances to limit the amount of funds that could be misappropriated.

D. Ask employees to submit their expense reports directly to the department that processes reimbursements without manager review.

A. Two employees

B. None of the above

C. More than two employees

D. Single employee

A. Research misconduct

B. Fictitious claims fraud

C. Fraudulent concealment

D. Inducement fraud

A. Sarah returned a $250 mirror to the store. Jenna, the cashier, recorded a $350 return on the cash register and kept the remaining $100.

B. Emily is an accounts receivable clerk. She stole Customer A's monthly payment. When Customer B's payment arrived, she applied it to Customer A's account. When Customer C's payment arrived, she applied it to Customer B's account.

C. Paul sold insurance policies to individuals but never filed the policies with the insurance company. He then stole the customers' payments, which he was able to do because the insurance company did not know the policies existed.

D. Mark, a cashier, knew the access code for Joe's cash register. He logged in as Joe and processed transactions as usual. He then took $50 from the register at the end of his shift.

A. Solicit transactions from fictitious vendors

B. Solicit bid-splitting from fictitious vendors

C. Solicit bids from fictitious suppliers

D. None of the above

A. An imitation website is created to deceive users into providing their payment card information.

B. None of the above.

C. After processing a customer's payment, a server returns with the receipt but keeps the payment card hoping that the customer does not notice.

D. While processing a payment concealed from the customer's view, a retail employee uses a small device to scan and record the customer's payment card information.

A. Mobile deposits are at high risk for new account fraud because face-to-face transactions are not required.

B. Automated teller machines (ATMs) are rarely targets of new account fraud because most ATMs have cameras installed.

C. Fraud is more likely to occur in established accounts than in accounts that are newly opened.

D. New account fraud can be defined as any fraud that occurs on an account within the first year that it is open.

A. Identifying all breaches that occurred

B. Limiting the damage caused by the attack

C. Creating an incident response plan

D. Restoring control of the systems that were affected

A. Need recognition

B. False specification

C. Solicitation

D. Submission

A. Voids just above the review limit have been approved by a supervisor.

B. There is an unusually high number of refunds on the register log.

C. Supporting documents for voided transactions are found in the cash register.

D. There are no gaps in the transaction numbers on the register log.

A. Kickbacks

B. Competitive bidding

C. Bid solicitation

D. Bid-rigging

A. Lacking approval authority

B. Bribery

C. Diverting business to vendors

D. Corruption