CFE-Financial-Transactions-and-Fraud-Schemes Dumps Guide: Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam & CFE-Financial-Transactions-and-Fraud-Schemes Actual Test & CFE-Financial-Transactions-and-Fraud-Schemes Exam Torre

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The CFE-Financial-Transactions-and-Fraud-Schemes certification exam covers a wide range of topics related to financial transactions and fraud schemes. These topics include financial statement fraud, asset misappropriation, corruption, money laundering, and other forms of financial fraud. Candidates who pass the exam will have a thorough understanding of the various types of financial fraud, the methods used to perpetrate them, and the techniques used to investigate and prevent them.

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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q23-Q28):

NEW QUESTION # 23
___________ is to allow the owner, investors, creditors and others with an interest to know the appropriate book worth of the business at a particular date.

A. Equity
B. Financial record
C. Balance sheet
D. Income statement

Answer: C

NEW QUESTION # 24
Which of the following is TRUE regarding accrual-basis accounting?

A. Revenues are generally recognized when services are rendered to a customer.
B. The accrual method focuses on tracking a company's current cash flow.
C. Expenses are recorded in the accounting system as soon as they are paid.
D. Accrual-basis accounting is simpler to use than cash-basis accounting.

Answer: B

Explanation:
Explanation/Reference: https://www.accountingtools.com/articles/what-is-the-accrual-basis-of-accounting.html

NEW QUESTION # 25
The most common method for billing scheme is:

A. Register
B. Accident
C. None of the above
D. Tips

Answer: D

NEW QUESTION # 26
June, a 76-year-old woman, receives a phone call from a man impersonating one of her relatives. He claims to have a lot of debt and asks her to secretly send him money so that the rest of the family will not find out. June has MOST LIKELY been victimized by which of the following schemes?

A. Affinity fraud
B. Grandparent scheme
C. Missing-heir scheme
D. Pretexting fraud

Answer: D

Explanation:
Explanation/Reference: https://www.acfe.com/article.aspx?id=504

NEW QUESTION # 27
Which of the following is the MOST APPROPRIATE technique for detecting a nonconforming goods or services scheme?

A. Interviewing procurement personnel about the presence of any red flags
B. Examining change orders that increase the price of the existing contract
C. Determining if contract costs have exceeded or are expected to exceed the contract value
D. Comparing the direct and indirect labor account totals from the prior year to the current year

Answer: C

Explanation:
Explanation/Reference: https://www.acfe.com/uploadedFiles/ACFE_Website/Content/review/cpf/07-Performance-Schemes.pdf

NEW QUESTION # 28
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