CFE-FINANCIAL-TRANSACTIONS-AND-FRAUD-SCHEMES TEST PREPARATION: CERTIFIED FRAUD EXAMINER & CFE-FINANCIAL-TRANSACTIONS-AND-FRAUD-SCHEMES BEST QUESTIONS

CFE-Financial-Transactions-and-Fraud-Schemes Test Preparation: Certified Fraud Examiner & CFE-Financial-Transactions-and-Fraud-Schemes Best Questions

CFE-Financial-Transactions-and-Fraud-Schemes Test Preparation: Certified Fraud Examiner & CFE-Financial-Transactions-and-Fraud-Schemes Best Questions

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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q228-Q233):

NEW QUESTION # 228
When employee committing the fraud removes cash from the register and also the item allegedly being returned is debited back into the inventory, this refers to:

  • A. Register false voids
  • B. Concealing register disbursement
  • C. Fraudulent register occurrences
  • D. Registry destroying records

Answer: B


NEW QUESTION # 229
Natalie, a Certified Fraud Examiner (CFE), is tasked with overseeing cybersecurity protocols for her employer, including identifying potential indicators of intrusion, or unauthorized access, to the organization's computer network. Which of the following could potentially indicate that the organization's network has been accessed or compromised?

  • A. When logging into the computer network, employees are reminded to change their log-in passwords before they expire.
  • B. The network is transmitting much more data than usual to recipients outside the country in which the organization is located.
  • C. Updates to the operating systems of computers on the network are automatically installed to patch vulnerabilities.
  • D. Users are being denied access to network files they do not typically use in the normal course of business.

Answer: B


NEW QUESTION # 230
Employees with the authority to grant discounts in order to skim revenues may use which authority?

  • A. None of the above
  • B. Internal discount sales audits
  • C. Recording a discount on sale procedure
  • D. False discounts

Answer: D


NEW QUESTION # 231
Which of the following would be MOST INDICATIVE of loan fraud in a draw request submitted by a construction developer?

  • A. Change orders have been included.
  • B. Lien releases from subcontractors are not included with the request.
  • C. There are several inspection reports.
  • D. The developer's personal account statements have been omitted.

Answer: B


NEW QUESTION # 232
Which of the following is a method that might be used to fraudulently overstate the accounts receivable balance?

  • A. Failing to record bad debt expense
  • B. Failing to record depreciation expense
  • C. Overstating inventory
  • D. Understating net worth

Answer: C


NEW QUESTION # 233
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