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The CFE-Financial-Transactions-and-Fraud-Schemes exam covers a broad range of topics related to financial fraud, including fraud schemes and scams, financial statement fraud, asset misappropriation, money laundering, and cybercrime. It also covers the legal and ethical aspects of fraud investigations, as well as the tools and techniques used in fraud examinations.

ACFE CFE-Financial-Transactions-and-Fraud-Schemes exam is a certification offered by the Association of Certified Fraud Examiners (ACFE) for professionals seeking to become Certified Fraud Examiners in the field of financial transactions and fraud schemes. CFE-Financial-Transactions-and-Fraud-Schemes Exam is designed to test the knowledge and skills of individuals involved in the prevention, detection, and investigation of fraud in financial transactions.

ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q149-Q154):

NEW QUESTION # 149
____________ is a summary of the account balances carried in a ledger.

  • A. Financial statement
  • B. General journal
  • C. Income statement
  • D. Balance sheet

Answer: A


NEW QUESTION # 150
Which of the following are the classifications for the Corruption?

  • A. economic extortion, bribery, illegal gratuities and corruption
  • B. Overbilling, bribery, bid-ridding and illegal gratuities
  • C. Bribery, economic extortion, illegal gratuities and conflicts of interest
  • D. Corruption, bribery, economic extortion, conflicts of interest

Answer: C


NEW QUESTION # 151
Which of the following is an example of a corruption scheme?

  • A. A government procurement manager awards a lucrative contract to a vendor in exchange for an offer of future employment.
  • B. A warehouse manager receives thirty tablets in a shipment but excludes five from the records and sells them to third parties.
  • C. A public company omits recurring costs from its financial statements to make the company appear more profitable than it actually is.
  • D. Two data analysts steal confidential algorithms from their workplace and use the stolen data to start a competing business.

Answer: A

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


NEW QUESTION # 152
Employees with the authority to grant discounts in order to skim revenues may use which authority?

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

Answer: D


NEW QUESTION # 153
Financial statement fraud can BEST be describes as:

  • A. The intentional or accidental misstatement of amounts in the financial statements
  • B. The misstatement or omission of financial information for the purpose of personal gain
  • C. The deliberate misrepresentation of a company's financial condition
  • D. The intentional understatement of assets or overstatement of liabilities on the balance sheet

Answer: D

Explanation:
Explanation/Reference: https://www.investopedia.com/articles/financial-theory/11/detecting-financial-fraud.asp


NEW QUESTION # 154
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