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CFE-FT-FS - CFE Financial Transactions and Fraud Schemes Certified Fraud Examiner - Dump Information

Vendor : ACFE
Exam Code : CFE-FT-FS
Exam Name : CFE Financial Transactions and Fraud Schemes Certified Fraud Examiner
Questions and Answers : 60 Q & A
Updated On : Click to Check Update
PDF Download Mirror : CFE-FT-FS Brain Dump
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CFE-FT-FS Questions and Answers

CFE-FT-FS.html


Question: 54


Employees with the authority to grant discounts in order to skim revenues may use which authority? A . False discounts

B . Recording a discount on sale procedure C . Internal discount sales audits

D . None of the above


Answer: A


Question: 55


Which of the following method is NOT used to detect conflicts of interest? A . Tips & Complaints

B . Review of vendor ownership files C . Underbillings of assets

D . Interviews with purchasing personnel


Answer: C


Question: 56


The behavior profile of employees who are involved in bribery schemes may include: A . Gambling habit

B . Extravagant lifestyle

C . Drug and/or alcohol addiction D . All of the above


Answer: D


Question: 57

How many accounts are affected in fraudulent accounting entries and therefore same number of categories on the financial statement?

A . One

B . At least two

C . More than two

D . None of above


Answer: A


Question: 58


If the assets are intentionally purchased by the company but simply misappropriated by the fraudster, this is referring to as:

A . Inventory larceny scheme B . Asset receiving scheme

C . Fraudulent purchase D . Falsify shipping


Answer: A


Question: 59


The act of an official or fiduciary person who unlawfully and wrongfully uses his station or character to procure some benefit, contrary to duty and rights of others is called:

A . Conflict of interest B . Corruption

C . Bribery

D . Overbilling


Answer: B


Question: 60


Verify supporting documentation on outstanding checks written for a material amount is a test used to conduct for: A . Check disbursement

B . Bank confirmation C . Bank confirmation D . Cut-off statements


Answer: C


ACFE CFE-FT-FS Exam (CFE Financial Transactions and Fraud Schemes Certified Fraud Examiner) Detailed Information

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