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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q72-Q77):

NEW QUESTION # 72
Which are check tempering frauds in which an employee prepares a fraudulent check and submits it usually along with legitimate checks to an authorized maker who signs it without a proper review?

• A. Payable check scheme
• B. Legitimate check scheme
• C. Endorse check scheme
• D. Concealed check scheme

Answer: D
NEW QUESTION # 73
In which approach, fraudsters produce whatever financial statements they wish, perhaps using just a typewriter or a personal computer.

• A. Outside accounting system
• B. Playing the accounting
• C. Organized accounting
• D. Beating accounting

Answer: A
NEW QUESTION # 74
Which of the following is a recommended activity that organizations should engage in to protect their proprietary information from threats?

• A. Prohibiting all nonemployees from entering the organization's premises
• B. Enlisting a company task force to identify areas most at risk for theft by a competitor
• C. Practicing data maximization to limit the information available during a data breach
• D. Strong devices containing sensitive data in specially constructed quiet rooms

Answer: B Explanation:
Explanation/Reference: https://www.acfe.com/uploadedfiles/acfe_website/content/documents/managing-business-risk.pdf
NEW QUESTION # 75
Which of the following factors is NOT included in most financial statement schemes?

• A. Fictitious revenues
• B. Persuasive Evidence
• C. Improper asset valuations
• D. Concealed liabilities and expenses

Answer: B
NEW QUESTION # 76
If a construction developer submitted a draw request to a bank, which of the following would be most indicative of loan fraud?

• A. Missing inspection reports
• B. Lack of documented expenses from other similar contracts
• C. Including lien releases from subcontractors
• D. Evidence of change orders

Answer: A
NEW QUESTION # 77
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