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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q51-Q56):
NEW QUESTION # 51
___________ is to allow the owner, investors, creditors and others with an interest to know the appropriate book worth of the business at a particular date.
Answer: D
NEW QUESTION # 52
Black, an accounts receivable clerk, stole Customer A's monthly payment instead of posting it to A's account.
When Customer B's payment arrives a few days later, Black applies the payment to Customer A's account.
When Customer C's payment arrives a few days after that, Black applies it to Customer B's account. Black's method of crediting one account with money taken from another account is known as:
Answer: C
NEW QUESTION # 53
Which of the following statements regarding financial statement disclosures is FALSE?
Answer: A
NEW QUESTION # 54
Because sales skimming is an off-book fraud scheme, it is unlikely to be detected by reconciling the sales records to the cash receipts.
Answer: A
Explanation:
Explanation/Reference: https://www.acfe.com/uploadedFiles/Shared_Content/Products/Self-Study_CPE/Intro%20to%20Fraud-Chapter%20Excerpt.pdf
NEW QUESTION # 55
Which of the following are not of Basic types of non-sharable problems?
Answer: A
NEW QUESTION # 56
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