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ACFE CFE-Fraud-Schemes-and-Financial-Crimes 시험 요강 주제:

최신 Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes 무료샘플문제

1. Which of the following scenarios is an example of upcoding?

A) Steven receives medical services prior to his new insurance going into effect. Before submitting the claim, he changes the service date on his bill so that it will be covered by insurance.
B) Dr. Smith performed a hysterectomy on Roberta. Dr. Smith submits an insurance claim using three procedure codes instead of the single code normally used for a hysterectomy.
C) Hope is diagnosed with an ear infection. Hope's doctor writes her a prescription for a name brand medication instead of prescribing a less expensive generic medication.
D) Dr. Catz spends 15 minutes with a patient. She later submits a bill to the patient's insurance company using a code that corresponds to an office visit lasting 60 minutes.

2. A special scheme in which employees know their employer is seeking to purchase a certain asset and take advantage of the situation by purchasing the asset themselves is:

A) Conflict of interest in sale
B) Unauthorized sale
C) Written sale of unique assets
D) Turnaround sale or flip

3. Which of the following scenarios MOST ACCURATELY represents a suitability violation in a jurisdiction that imposes a suitability requirement on broker-dealers?

A) A broker-dealer suggests an investment strategy that aligns with their client's objectives and risk appetite but involves volatile funds.
B) A broker-dealer advises a client on a promising investment without first discussing the customer's investment strategy.
C) A broker-dealer recommends an investment to a client that aligns with their objectives, but it allows the broker-dealer to generate a high commission.
D) A broker-dealer refuses to make an investment on a client's behalf because they are unfamiliar with the client's financial profile.

4. Baker, an employee of ABC Corporation, was the only employee who had control of the purchasing function for his department. Baker authorized the purchase of supplies that ABC did not need and used these supplies to make improvements to his house. This is an example of what kind of fraud?

A) Pay and return scheme
B) Personal purchases with company funds
C) Pass-through scheme
D) Theft of inventory

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

A) The number of claims made by the provider for reimbursement are lower than average.
B) There is a high percentage of coding outliers in the provider's documentation.
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.

질문과 대답: