CFE-FT-FS : CFE Financial Transactions and Fraud Schemes Certified Fraud Examiner

CFE-FT-FS Dumps
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CFE-FT-FS
CFE Financial Transactions and Fraud Schemes Certified Fraud Examiner
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Question: 54
Employees with the authority to grant discounts in order to skim revenues may use which authority? A . False discounts
B . Recording a discount on sale procedure C . Internal discount sales audits
D . None of the above
Answer: A
Question: 55
Which of the following method is NOT used to detect conflicts of interest? A . Tips & Complaints
B . Review of vendor ownership files C . Underbillings of assets
D . Interviews with purchasing personnel
Answer: C
Question: 56
The behavior profile of employees who are involved in bribery schemes may include: A . Gambling habit
B . Extravagant lifestyle
C . Drug and/or alcohol addiction D . All of the above
Answer: D
Question: 57
How many accounts are affected in fraudulent accounting entries and therefore same number of categories on the financial statement?
A . One
B . At least two
C . More than two
D . None of above
Answer: A
Question: 58
If the assets are intentionally purchased by the company but simply misappropriated by the fraudster, this is referring to as:
A . Inventory larceny scheme B . Asset receiving scheme
C . Fraudulent purchase D . Falsify shipping
Answer: A
Question: 59
The act of an official or fiduciary person who unlawfully and wrongfully uses his station or character to procure some benefit, contrary to duty and rights of others is called:
A . Conflict of interest B . Corruption
C . Bribery
D . Overbilling
Answer: B
Question: 60
Verify supporting documentation on outstanding checks written for a material amount is a test used to conduct for: A . Check disbursement
B . Bank confirmation C . Bank confirmation D . Cut-off statements
Answer: C

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