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下載CFE-Financial-Transactions-and-Fraud-Schemes考試題庫

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徹底激怒丁誌佳?

下載Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam考試題庫

NEW QUESTION 44
When employee committing the fraud removes cash from the register and also the item allegedly being returned is debited back into the inventory, this refers to:

  • A. Registry destroying records
  • B. Register false voids
  • C. Fraudulent register occurrences
  • D. Concealing register disbursement

Answer: D

NEW QUESTION 45
Which of the following is TRUE regarding financial reporting practices and accounting frameworks, such as
U.S. generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS)?

  • A. Both U.S. GAAP and IFRS are considered to be principle-based accounting frameworks.
  • B. Publicly traded companies must adhere to the specific financial reporting practices in their jurisdiction.
  • C. All organizations must use IFRS as their accounting framework if they conduct business internationally.
  • D. Management determines which accounting framework an organization will adhere to for financial reporting.

Answer: B

Explanation:
Explanation/Reference: https://www.investopedia.com/terms/g/gaap.asp

NEW QUESTION 46
Disabling the biometric features on a mobile device is a recommended action to help increase the security of mobile payments.

  • A. True
  • B. False

Answer: B

Explanation:
Explanation/Reference: https://www.thalesgroup.com/en/markets/digital-identity-and-security/government/inspired/biometrics

NEW QUESTION 47
Which of the following situations MOST LIKELY constitutes health care fraud committed by an insurance company?

  • A. Failing to pay a claim because the claim is missing required information
  • B. Instituting procedures to detect fraudulent claims when acting as an intermediary for a government health care program
  • C. Submitting cost data to health care regulators to justify rate increases
  • D. Negotiating discounts with medical providers and then failing to apply those discounts toward consumers' medical bills

Answer: D

NEW QUESTION 48
Entering a sales total lower than the amount actually paid by the customer is called:

  • A. Internal sales audits
  • B. Recording a sale procedure
  • C. Underrings a sale
  • D. All of the above

Answer: C

NEW QUESTION 49
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