NEW CFE-FINANCIAL-TRANSACTIONS-AND-FRAUD-SCHEMES TEST PREPARATION & STUDY CFE-FINANCIAL-TRANSACTIONS-AND-FRAUD-SCHEMES MATERIALS

New CFE-Financial-Transactions-and-Fraud-Schemes Test Preparation & Study CFE-Financial-Transactions-and-Fraud-Schemes Materials

New CFE-Financial-Transactions-and-Fraud-Schemes Test Preparation & Study CFE-Financial-Transactions-and-Fraud-Schemes Materials

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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q75-Q80):

NEW QUESTION # 75
The _______________ cost method of pricing would carry an asset's value on the financial statements as what it would currently cost, considering inflation.

Answer:

Explanation:
Price-level adjusted historical cost


NEW QUESTION # 76
According to SAB 104, for the revenue to be typically considered realized or realizable and earned, which of the following criteria is NOT met:

  • A. Persuasive evidence of an arrangement exists
  • B. Collectability is reasonably assured
  • C. Timings have been met
  • D. Services has been rendered

Answer: C


NEW QUESTION # 77
A fraudster uses a victim's name, government identification number, and birthdate to impersonate the victim and open a credit card account in the victim's name. This scheme can BEST be described as:

  • A. Criminal identity theft
  • B. New account identity theft
  • C. Traditional identity theft
  • D. Synthetic identity theft

Answer: C

Explanation:
Explanation/Reference: https://www.acfe.com/selfstudy.aspx?zid=2c92a0fe6a07e3e5016a27279adf4045


NEW QUESTION # 78
Which of the following measures is MOST LIKELY to prevent cash larceny schemes from occurring?

  • A. Announcing that the company performs surprise cash counts
  • B. Requiring the accounts receivable clerk to deposit cash receipts at the bank and perform bank reconciliations
  • C. Having all employees use the same cash register
  • D. Restricting other employees from performing the duties of an employee on vacation

Answer: A

Explanation:
Explanation/Reference: https://corporatefinanceinstitute.com/resources/knowledge/other/cash-larceny/


NEW QUESTION # 79
Which of the following would NOT be considered a conflict of interest?

  • A. James works for the Muscle Factory Gym on weekdays and Earthworks Lawn Mowing on weekends, but he does not tell either employer about the other job.
  • B. Josh owns a significant amount of stock in a company he regularly buys office supplies from, and his employer is unaware of this fact.
  • C. Jenny purchases materials from Great Oaks Lumber for her employer to use in projects; Jenny's husband works for Great Oaks Lumber, and she has not informed her employer of this.
  • D. Jane hires her cousin, Rita, to provide shipping and packaging services for her company, but she does not disclose their relationship.

Answer: A


NEW QUESTION # 80
......

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