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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q25-Q30):
NEW QUESTION # 25
Which of the following statements is MOST ACCURATE regarding the methods used for making corrupt payments in corruption schemes?
- A. Payers often make corrupt payments by selling property to recipients at prices that are higher than the property's market value.
- B. Payers often make corrupt payments by providing loans to recipients on favorable terms.
- C. Payers' promises of favorable treatment are not considered corrupt payments under bribery laws.
- D. Payers cannot use their credit cards to make corrupt payments because of anti-money laundering rules.
Answer: B
NEW QUESTION # 26
A __________ is a day-by-day, or chronological, record of transactions
- A. Ledger
- B. Journal
- C. Asset
- D. Checkbook
Answer: B
NEW QUESTION # 27
A method for gaining unauthorized access to a computer system whereby the attacker deceives victims into disclosing personal information or convinces them to commit acts that facilitate the attacker's intended scheme is known as:
- A. Packet sniffing
- B. Social engineering
- C. IP spoofing
- D. Electronic piggybacking
Answer: A
NEW QUESTION # 28
Which sale occurs when the accomplice of the employee-fraudster "buys" merchandise, but the employee does not ring up the sale, and the accomplice takes the merchandise without making any payment?
- A. Fake sale
- B. Preliminary sale
- C. Fraudster sale
- D. Whole sale
Answer: A
NEW QUESTION # 29
A running count that records how much inventory should be on hand is referred to:
- A. Shrinking inventory
- B. Altered inventory
- C. Perpetual inventory
- D. Fictitious inventory
Answer: C
NEW QUESTION # 30
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