최신ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes - CFE-Fraud-Schemes-and-Financial-Crimes무료샘플문제
문제1
In the fraud scale, pressure, opportunity, and integrity variables all result in a list of ___ possible red flags or indicators of occupational fraud and abuse.
In the fraud scale, pressure, opportunity, and integrity variables all result in a list of ___ possible red flags or indicators of occupational fraud and abuse.
정답: A
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문제2
Persuasive evidence of an arrangement does not exist when:
Persuasive evidence of an arrangement does not exist when:
정답: A
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문제3
The excess credits (or debits) on the income statement are used to decrease (or increase) the equity account.
The excess credits (or debits) on the income statement are used to decrease (or increase) the equity account.
정답: A
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문제4
Which of the following is NOT a justifiable reason to depart from generally accepted accounting principles (GAAP)?
Which of the following is NOT a justifiable reason to depart from generally accepted accounting principles (GAAP)?
정답: C
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문제5
Kara owns a business selling rare goods. Some of the goods Kara sells are of high value, but she reports significantly lower values to the taxing authority for those transactions. Which of the following options BEST describes Kara's scheme?
Kara owns a business selling rare goods. Some of the goods Kara sells are of high value, but she reports significantly lower values to the taxing authority for those transactions. Which of the following options BEST describes Kara's scheme?
정답: A
문제6
Which of the following offender types are people who take the money and run away?
Which of the following offender types are people who take the money and run away?
정답: C
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문제7
Cole, a procurement officer, receives illicit payments from contractors in exchange for preferential treatment.
The illicit payments are deposited into a bank account owned by XYZ Inc., a shell company Cole created.
Cole then transfers the funds to various foreign accounts he controls. Later, Cole wires the money held in the foreign accounts to a domestic bank account owned by Cole Real Estate, a side business Cole established.
Cole then uses the funds in the real estate account to invest in commercial real estate. In which stage of money laundering did Cole engage when he invested in real estate?
Cole, a procurement officer, receives illicit payments from contractors in exchange for preferential treatment.
The illicit payments are deposited into a bank account owned by XYZ Inc., a shell company Cole created.
Cole then transfers the funds to various foreign accounts he controls. Later, Cole wires the money held in the foreign accounts to a domestic bank account owned by Cole Real Estate, a side business Cole established.
Cole then uses the funds in the real estate account to invest in commercial real estate. In which stage of money laundering did Cole engage when he invested in real estate?
정답: D
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문제8
Tammy made one cash deposit each day over the span of a few weeks at automated teller machines owned by her bank. The cash deposits ranged from $9,000 to $9,900. Tammy lives in a jurisdiction that requires all deposits of $10,000 or more to be reported to the government. Based on these facts, Tammy is MOST LIKELY committing a(n):
Tammy made one cash deposit each day over the span of a few weeks at automated teller machines owned by her bank. The cash deposits ranged from $9,000 to $9,900. Tammy lives in a jurisdiction that requires all deposits of $10,000 or more to be reported to the government. Based on these facts, Tammy is MOST LIKELY committing a(n):
정답: C
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문제9
Which of the following is NOT the reason to bribe employees of the purchaser?
Which of the following is NOT the reason to bribe employees of the purchaser?
정답: A
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문제10
In Cressey's fraud triangle, its three legs are Opportunity, Pressure, and:
In Cressey's fraud triangle, its three legs are Opportunity, Pressure, and:
정답: A
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문제11
According to the recommended methodology for responding to cybersecurity incidents, which of the following activities should occur during the detection and analysis step?
According to the recommended methodology for responding to cybersecurity incidents, which of the following activities should occur during the detection and analysis step?
정답: C
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문제12
Which of the following scenarios is an example of upcoding?
Which of the following scenarios is an example of upcoding?
정답: D
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