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ACFE CFE-Financial-Transactions-and-Fraud-Schemes Exam Syllabus Topics:
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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q59-Q64):
NEW QUESTION # 59
__________ are the amounts which are owned to other entities:
- A. Liabilities
- B. Expenses
- C. Supplies
- D. Assets
NEW QUESTION # 60
_________ normally are carried on an organization's books as expenses because they tend to be consumed by the organization within a year of purchase.
- A. Expenses
- B. Supplies
- C. Equity
- D. Assets
NEW QUESTION # 61
A running count that records how much inventory should be on hand is referred to:
- A. Shrinking inventory
- B. Perpetual inventory
- C. Altered inventory
- D. Fictitious inventory
NEW QUESTION # 62
Multiple cashiers operate from a single cash drawer without separate access codes is a red flag for:
- A. Disbursement scheme
- B. Force inventory scheme
- C. Fraudulent scheme
- D. Register scheme
NEW QUESTION # 63
Jones is an accounts payable clerk at Smith Company. He intentionally sent the wrong vendor a check for some supplies. He then called the vendor, explained his "mistake", and requested that the vendor mail back the check. Jones then intercepted the returned check and deposited it in his own account. What type of scheme did he commit?
- A. A pass-through scheme
- B. An altered payee scheme
- C. A pay and return scheme
- D. A shell company scheme
NEW QUESTION # 64
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