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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q140-Q145):
NEW QUESTION # 140
Any expenses that are incurred but not paid by the end of the year are counted in our records of profit and loss, are called:
- A. Depreciations
- B. Accruals
- C. Expenses
- D. Financial record
Answer: B
NEW QUESTION # 141
Bid-rigging scheme occurs when:
- A. an employee once assists a vendor in winning a contract through a single competitive bidding process.
- B. an employee does not assist a vendor in winning a contract through the competitive bidding process.
- C. an employee fraudulently assists a vendor in winning a contract through the competitive bidding process.
- D. an employee once assists a vendor in winning a contract through a single competitive bidding process.
Answer: C
NEW QUESTION # 142
A scheme is classified as a Conflict of interest:
- A. when a dealer must have some kind of dealership interest in the vendor submitting the stock.
- B. when an employee must have some kind of ownership or employment interest in the vendor submitting the invoice.
- C. when a salesman must have some kind of ownership or employment interest in the vendor submitting the sales.
- D. when a purchaser must have some kind of ownership or employment interest in the vendor submitting the purchase.
Answer: B
NEW QUESTION # 143
White used a company vehicle for unauthorized, personal purposes while working in a different city. He provided false written and oral information regarding the use of the vehicle. The vehicle was returned without damages. What type of fraud did White commit?
- A. A misuse of a noncash asset
- B. White did not commit fraud
- C. A financial statement fraud scheme
- D. An expense reimbursement scheme
Answer: A
NEW QUESTION # 144
Which of the following is a method of identity theft prevention recommended for individuals?
- A. Avoid the use of biometric authentication to ensure the security of fingerprints, voice patterns, and other identifying information.
- B. Do not reuse the same answers to security questions for more than two accounts.
- C. Install security updates and patches for personal computers every six months.
- D. Create passwords that are at least eight characters long and contain a combination of letters, numbers, and symbols.
Answer: C
Explanation:
Explanation/Reference: https://www.houstontx.gov/police/crime_prevention/id_theft.htm
NEW QUESTION # 145
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