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最新的 Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes 免費考試真題:

1. Revenue is recognized when it is:

A) Realized and Earned
B) All of the above
C) Fictitious and Earned
D) Realized and Evidenced

2. An analytical review reveals that XYZ Company's cost of goods sold has increased by 75% in the last year.
However, its sales revenues only increased by 25% during the same period. This situation MOST LIKELY indicates which of the following?

A) There were fewer sales this year compared to last year.
B) The company started recording warranty liabilities.
C) There were more sales returns this year than in the prior year.
D) Inventory has been depleted by theft.

3. ___________ 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.

A) Financial record
B) Income statement
C) Equity
D) Balance sheet

4. Georgina works for TAK Intelligence, a competitive intelligence firm. She is tasked with gathering intelligence about ERO Corp., a competitor of one of TAK's clients. To gather the intelligence, Georgina poses as a customer and contacts ERO. She then elicits sensitive information from an ERO employee.
Georgina's approach is an example of:

A) Scavenging
B) Baiting
C) Open-source intelligence
D) Human intelligence

5. Which of the following is NOT a measure that is commonly taken by fraudsters during account takeover schemes?

A) Placing orders for products or transferring funds from the overtaken accounts
B) Obtaining email addresses and other account log-in information by sending phishing emails
C) Using log-in credentials that have been stolen from one account to attempt to gain access to other payment accounts
D) Ensuring that the contact information for the overtaken account remains the same to avoid alerting the true account holder

問題與答案：