FREE PDF HIGH-QUALITY ACFE - CFE-FINANCIAL-TRANSACTIONS-AND-FRAUD-SCHEMES LATEST TORRENT

Free PDF High-quality ACFE - CFE-Financial-Transactions-and-Fraud-Schemes Latest Torrent

Free PDF High-quality ACFE - CFE-Financial-Transactions-and-Fraud-Schemes Latest Torrent

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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q49-Q54):

NEW QUESTION # 49
Statistical sampling enables the examiner to predict the occurrence rate for the population and therefore determine with some accuracy the error rate, or the potential for fraud.

  • A. False
  • B. True

Answer: B


NEW QUESTION # 50
A person is said to be in ________ act, when the business which he transacts, or the money or property which he handles, is not for his own benefit, but for another person:

  • A. None of the above
  • B. Embezzlement
  • C. Fiduciary Capacity
  • D. Conversion

Answer: C


NEW QUESTION # 51
The excess credits (or debits) on the income statement are used to decrease (or increase) the equity account.

  • A. True
  • B. False

Answer: B


NEW QUESTION # 52
A travel agency offered to provide free travel and entertainment to Rosa, the purchasing agent of Frame Scene, a retail company. In return, Rosa agreed to book all of Frame Scene's corporate trips through the travel agency.
Which of the following best describes the type of corruption scheme in which Rosa engaged?

  • A. Illegal gratuity scheme
  • B. Kickback scheme
  • C. Economic extortion scheme
  • D. Diversion scheme

Answer: B

Explanation:
Explanation/Reference: https://www.acfe.com/risk-assessment-m13.aspx


NEW QUESTION # 53
Which of the following is FALSE regarding electronic payment tampering?

  • A. Positive pay is recommended for ACH transactions to ensure their legitimacy.
  • B. ACH blocks allow account holders to notify their banks that ACH debits should not be allowed on specific accounts.
  • C. The individual who makes electronic payments on behalf of the company should also set ACH filters to ensure that only designated individuals are paid.
  • D. The lack of physical evidence makes electronic payment tampering more difficult to detect than traditional check tampering.

Answer: C


NEW QUESTION # 54
......

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