Pdf CFE-Financial-Transactions-and-Fraud-Schemes Pass Leader - 100% Professional Questions Pool
Pdf CFE-Financial-Transactions-and-Fraud-Schemes Pass Leader - 100% Professional Questions Pool
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The Association of Certified Fraud Examiners (ACFE) is a professional organization that provides education and certification for individuals who are interested in preventing, detecting, and investigating fraud. One of the certifications offered by the ACFE is the Certified Fraud Examiner (CFE) designation, which is recognized globally as the standard for anti-fraud professionals. The CFE designation is designed to validate an individual's expertise in the field of fraud examination and to promote ethical behavior in the industry.
ACFE CFE-Financial-Transactions-and-Fraud-Schemes Exam is a certification exam that is designed to test the knowledge and skills of individuals who are interested in becoming a Certified Fraud Examiner. CFE-Financial-Transactions-and-Fraud-Schemes exam focuses on financial transactions and fraud schemes, and it covers topics such as fraud prevention and detection, investigation techniques, and legal considerations.
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ACFE Pdf CFE-Financial-Transactions-and-Fraud-Schemes Pass Leader Exam Pass Certify | CFE-Financial-Transactions-and-Fraud-Schemes: Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam
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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q198-Q203):
NEW QUESTION # 198
To keep the accounting equation in balance, which of the following actions will need to be taken if someone wants to conceal the fraudulent removal of a liability from the books?
- A. Decreasing an asset
- B. Creating a fictitious expense
- C. Decreasing owners' equity
- D. Decreasing a different liability
Answer: B
NEW QUESTION # 199
Which of the following is the amount of money that would be realized upon the sale of the asset at some point in the future, less the costs associated with owing, operating and selling it?
- A. Fair value
- B. Net realizable value
- C. Going concern
- D. Cost
Answer: B
NEW QUESTION # 200
Which of the following is the MOST APPROPRIATE technique for detecting a nonconforming goods or services scheme?
- A. Examining change orders that increase the price of the existing contract
- B. Determining if contract costs have exceeded or are expected to exceed the contract value
- C. Interviewing procurement personnel about the presence of any red flags
- D. Comparing the direct and indirect labor account totals from the prior year to the current year
Answer: B
Explanation:
Explanation/Reference: https://www.acfe.com/uploadedFiles/ACFE_Website/Content/review/cpf/07-Performance-Schemes.pdf
NEW QUESTION # 201
Which of the following is a recommended method for safeguarding an organization's proprietary information?
- A. Mandating that all employees sign noncompetition agreements
- B. Changing locks and reprogramming door access codes every three to five years
- C. Requiring employees to take notes and keep drafts related to confidential projects
- D. Classifying data into categories according to value and sensitivity levels
Answer: D
NEW QUESTION # 202
Which of the following is a common red flag of procurement fraud schemes involving collusion among contractors?
- A. The winning bidder does not subcontract any work to a third party.
- B. Bid prices rise when a new contractor enters the competition.
- C. More competitors than usual submit bids on a project or product.
- D. There is a pattern where the last party to bid wins the contract.
Answer: D
Explanation:
Explanation/Reference: https://iacrc.org/procurement-fraud/the-most-common-procurement-fraud-schemes-and-their-primary-red-flags/
NEW QUESTION # 203
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