ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes : CFE-Fraud-Schemes-and-Financial-Crimes
考試編碼: CFE-Fraud-Schemes-and-Financial-Crimes
考試名稱: Certified Fraud Examiner -Fraud Schemes and Financial Crimes
更新時間: 2026-06-23
問題數量: 355 題
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關於ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes考古題
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最新的 Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes 免費考試真題:
1. Which of the following signs is MOST LIKELY to indicate that a third-party vendor or contractor is engaging in a corruption scheme?
A) The third party requests that payment be sent to a different country from where it conducts business.
B) The third party is consistently awarded contracts based on a reputation for providing higher quality services than its competitors.
C) The third party provides contact information that contains a single address and a telephone number.
D) The third party charges lower-than-average prices for the goods and services it offers to customers.
2. According to SAB 104, for revenue to be considered realized or realizable and earned, which of the following criteria is NOT met?
A) Services have been rendered
B) Collectability is reasonably assured
C) Timings have been met
D) Persuasive evidence of an arrangement exists
3. The process of disguising illegal proceeds as legitimate proceeds that criminals have a right to possess and spend can BEST be described as:
A) Asset trafficking
B) Cross-border financing
C) Concealment of assets
D) Money laundering
4. Which of the following statements about the different types of malware is MOST ACCURATE?
A) A computer worm is a form of malicious software that locks a user's operating system and restricts access to data files.
B) A Trojan horse is a program that appears useful but contains hidden code that causes damage.
C) Ransomware is software that collects and reports information about a computer user without the user's knowledge or consent.
D) Spyware is any software application that displays advertisements while it is operating.
5. Jorge, a Certified Fraud Examiner (CFE), is investigating a tip involving an accountant at a bank who allegedly adjusted the bank's general ledger to conceal the theft of funds from a customer's account. If Jorge finds evidence that proves the allegation, which of the following BEST describes the accountant's scheme?
A) Moving money from inactive accounts
B) Unauthorized disbursement of funds
C) Unauthorized withdrawal
D) False accounting entry
問題與答案:
| 問題 #1 答案: A | 問題 #2 答案: C | 問題 #3 答案: D | 問題 #4 答案: B | 問題 #5 答案: D |
|
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