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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q168-Q173):

NEW QUESTION # 168
All the following are basic methods used to prove corrupt payments in corruption schemes EXCEPT:

A. Secretly infiltrating ongoing transactions
B. Identifying and tracing payments through audit steps
C. Using an inside witness
D. Making inquiries to the relevant Administration of Taxation

Answer: D

NEW QUESTION # 169
Which of the following scenarios is an example of an electronic extortion scheme?

A. A purchasing employee and vendor agree to bill the company for services never rendered.
B. A vendor rewards a purchasing employee with tickets for a professional sports team's game after the employee directs business to the vendor.
C. A politician threatens to shut down a business if it does not pay a bribe.
D. An employee receives a payment for directing excess business to a vendor.

Answer: C

NEW QUESTION # 170
Which of the following is a method of identity theft prevention that is recommended for individuals?

A. Install security updates and patches for personal computers annually.
B. Do not reuse passwords for more than two accounts.
C. Use biometric authentication when it is available.
D. Only use email to send personal information when contacting reputable organizations.

Answer: C

NEW QUESTION # 171
One final means of concealing a register scheme, as with many kinds of fraud, is to destroy all records of the transaction.

A. False
B. True

Answer: B

NEW QUESTION # 172
Revenue is recognized when it is:

A. Realized and Evidenced
B. Fictitious and Earned
C. Realized and Earned
D. All of the above

Answer: C

NEW QUESTION # 173
......

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Hal Shaw Hal Shaw

Biography

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