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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q135-Q140):

NEW QUESTION # 135
A tangible asset is one which is:

A. Neither A nor B
B. capable of being perceived
C. Both A & B
D. capable of being appraised

Answer: C

NEW QUESTION # 136
Which of the following are the classifications for the Corruption?

A. Corruption, bribery, economic extortion, conflicts of interest
B. Overbilling, bribery, bid-ridding and illegal gratuities
C. Bribery, economic extortion, illegal gratuities and conflicts of interest
D. economic extortion, bribery, illegal gratuities and corruption

Answer: C

NEW QUESTION # 137
In which of the following process, all bidders are legally supposed to be placed on the same plane of equality, bidding on the same terms and conditions?

A. Competitive bidding
B. Bid solicitation
C. Bid-rigging
D. Kickbacks

Answer: A

NEW QUESTION # 138
Fraudsters use the accounting system as a tool to generate the results they want in ___________ approach:

A. Organized accounting
B. All of the above
C. Playing the accounting
D. Beating accounting

Answer: C

Explanation:
Detailed Explanation:
* Rationale for Correct Answer:In the "playing the accounting system" approach, fraudsters manipulate legitimate accounting rules and entries to distort reported results. Examples include manipulating estimates, changing depreciation methods, or shifting expenses. They exploit the flexibility of GAAP to present misleading results while still appearing compliant.
* Analysis of Incorrect Options:
* A. Organized accounting - Not a recognized fraud approach.
* C. Beating accounting - Refers to bypassing the system entirely, not using it as a tool.
* D. All of the above - Incorrect because only option B is valid.
* Key Concept:Playing the accounting system as a method of financial statement fraud.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Financial Statement Fraud - Approaches to Falsifying Financial Statements.

NEW QUESTION # 139
Which of the following is a reason why prepaid debit and gift card fraud schemes are attractive to fraudsters?

A. Prepaid cards can only be purchased from financial institutions.
B. All of the above are reasons why prepaid cards are attractive to fraudsters.
C. Prepaid cards are often not accepted by online retailers and can only be used in transactions where the cards must be physically present.
D. Prepaid cards are difficult for authorities to track after the cards have been purchased and activated for use.

Answer: D

Explanation:
Explanation/Reference: https://www.acfe.com/article.aspx?id=4294980869

NEW QUESTION # 140
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CFE-Financial-Transactions-and-Fraud-Schemes Reliable Exam Camp & CFE-Financial-Transactions-and-Fraud-Schemes Useful Dumps

CFE-Financial-Transactions-and-Fraud-Schemes Useful Dumps, CFE-Financial-Transactions-and-Fraud-Schemes Exam Question

ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q135-Q140):

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