CFE-Financial-Transactions-and-Fraud-Schemes 無料問題集「ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes」

（A）Open-source intelligence

（B）Human intelligence

（C）Competitive data analysis

（D）Scavenging

（A）False

（B）True

（A）Placing empty boxes on warehouse shelves

（B）Selling merchandise without recording the sale

（C）Falsely increasing the perpetual inventory figure

（D）All of the above

（A）Avoid accessing multiple payment accounts with the same stolen log-in credentials.

（B）Place orders for products or transfer funds from the overtaken accounts.

（C）Obtain email addresses and other account log-in information using phishing emails.

（D）Change account contact information to avoid alerting the true account holder.

（A）Comparing current expenses to budgeted expense amounts

（B）Requiring all receipts to be submitted electronically

（C）Requiring employees to explain the specific business purpose of each expense

（D）Comparing current expenses to historical expenditure amounts

（A）Corporate espionage is considered to be a legitimate business function.

（B）Corporate espionage is the process by which competitor data re assembled into relevant, accurate, and usable knowledge.

（C）Corporate espionage and competitive intelligence are synonymous terms.

（D）Corporate espionage involves the use of illegal, clandestine means to acquire information for commercial purposes.

（A）Publicly traded companies must adhere to the specific financial reporting practices in their jurisdiction.

（B）All organizations must use IFRS as their accounting framework if they conduct business internationally.

（C）Both U.S. GAAP and IFRS are considered to be principle-based accounting frameworks.

（D）Management determines which accounting framework an organization will adhere to for financial reporting.

（A）Advance-fee fraud

（B）Affinity fraud

（C）Social control scheme

（D）Bait and switch scheme

（A）Spies often create counterfeit employee badges to gain entrance into a target company.

（B）Spies often gain direct access to a target company by obtaining employment as a security officer or a member of the janitorial crew.

（C）When spies use technical surveillance to obtain information about target companies, they gather documentary evidence that can be found through open sources.

（D）When spies use social engineering, they manipulate people into handing over secret information through the use of trickery, persuasion, threats, or cajolery.

（A）Companies should have vendor-monitoring procedures that are based on the red flags of the vendor schemes that pose the greatest risk.

（B）Companies should restrict the monitoring of their procurement activities to once a year to ensure comparability over time.

（C）Companies should not conduct background checks on vendors until after they are added to the vendor master file.

（D）Companies should permit the person who maintains the vendor master file to have the authority to approve invoices for payment.