ACFE CFE-Fraud-Schemes-and-Financial-Crimes Prüfungsthemen:
| Abschnitt | Ziele |
|---|---|
| Finanzkriminalität | - Geldwäsche
|
| Betrugsmethoden | - Methoden der Veruntreuung von Vermögenswerten
|
ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes CFE-Fraud-Schemes-and-Financial-Crimes Prüfungsfragen mit Lösungen
1. Which of the following is an example of a technical security control that organizations can use to secure computer systems and communication networks?
A) Data security
B) Penetration testing
C) Application security
D) Human audits
2. Which of the following options is a type of insurance fraud scheme in which an agent changes the beneficiary on record for an insured's policy to a made-up person and then absconds with the proceeds after authorizing a distribution of funds?
A) False information scheme
B) False heir scheme
C) Fictitious payee scheme
D) Fictitious death scheme
3. Baker, an employee of ABC Corporation, was the only employee who had control of the purchasing function for his department. Baker authorized the purchase of supplies that ABC did not need and used these supplies to make improvements to his house. This is an example of what kind of fraud?
A) Pay and return scheme
B) Pass-through scheme
C) Theft of inventory
D) Personal purchases with company funds
4. A fictitious revenue scheme often results in which of the following situations?
A) A lack of accounts receivable written off as bad debt expense
B) Accounts receivable that are consistently paid several days late
C) An increase in accounts receivable that are long overdue
D) A low amount of outstanding accounts receivable
5. Which of the following scenarios BEST describes a method commonly used to make corrupt payments in corruption schemes?
A) A payer offers a recipient a legitimate loan with a high interest rate.
B) A payer rents property from a recipient at a lower-than-average price.
C) A payer sells property to a recipient at a price that is higher than market value.
D) A payer uses a credit card to pay a recipient's travel and entertainment expenses.
Fragen und Antworten:
| 1. Frage Antwort: C | 2. Frage Antwort: C | 3. Frage Antwort: D | 4. Frage Antwort: C | 5. Frage Antwort: D |
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