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ACFE CFE-Financial-Transactions-and-Fraud-Schemes 考試大綱:

主題 簡介
主題 1
  • Tests your comprehension of the types of fraudulent financial transactions incurred in accounting records

主題 2
  • Demonstrate knowledge of crime causation, white-collar crime, occupational fraud, fraud prevention

主題 3
  • Tests your understanding of why people commit fraud and ways to prevent it

主題 4
  • Demonstrate knowledge of Fraud Prevention and Deterrence

主題 5
  • Financial Transactions & Fraud Schemes
  • Demonstrate knowledge of the basic accounting and auditing theory

主題 6
  • Demonstrate knowledge of the fraud schemes, internal controls to deter fraud and other auditing and accounting matters


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免費下載CFE-Financial-Transactions-and-Fraud-Schemes考題,CFE-Financial-Transactions-and-Fraud-Schemes考試資料

ACFE CFE-Financial-Transactions-and-Fraud-Schemes認證考試是目前IT人士報名參加的考試中很受歡迎的一個認證考試。通過了ACFE CFE-Financial-Transactions-and-Fraud-Schemes認證考試不僅能使你工作和生活帶來提升,而且還能鞏固你在IT 領域的地位。但是事實情況是它通過率確很低。

最新的 Certified Fraud Examiner CFE-Financial-Transactions-and-Fraud-Schemes 免費考試真題 (Q65-Q70):

問題 #65
The essential elements of a ________ are an actual or constructive taking away of the goods or property of another with the without the consent and against the will of the owner and with a felonious intent.

  • A. Abuse
  • B. Fiduciary
  • C. Larceny
  • D. None of the above

答案:C
問題 #66
According to Hollinger and Clark for Policy development, management must pay attention to:

  • A. Neither A nor B
  • B. A clear understanding regarding theft behavior
  • C. Enforcement of sanctions
  • D. Both A & B

答案:D
問題 #67
Which of the following statements is TRUE with regard to the income statement?

  • A. Gross profit is equal to revenues less operating expenses.
  • B. Gross revenue is the total amount of sales before deductions are applied.
  • C. A company's cash balance is usually the first line item listed.
  • D. Net profit is the difference between total sales and the cost of goods sold.

答案:D 解題說明:
Explanation/Reference: https://www.zoho.com/books/guides/what-is-an-income-statement.html#:~:text=The%20income%20statement%20shows%20a,on%20a%20good%20financial%20footing

問題 #68
A journal in which all sales made on credit or cash are listed is:

  • A. Accounts receivable journal
  • B. General journal
  • C. Disbursement journal
  • D. Accounts payable journal

答案:A
問題 #69
Which of the following is a method for gaining unauthorized access to a computer system whereby the attacker deceives victims into disclosing personal information or convinces them to commit acts that facilitate the attacker's intended scheme?

  • A. Spoofing
  • B. Shoulder surfing
  • C. Social engineering
  • D. Scavenging

答案:A 解題說明:
Explanation/Reference: https://www.forcepoint.com/cyber-edu/spoofing

問題 #70
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