EFFICIENT CFE-FINANCIAL-TRANSACTIONS-AND-FRAUD-SCHEMES TEST PASS4SURE, ENSURE TO PASS THE CFE-FINANCIAL-TRANSACTIONS-AND-FRAUD-SCHEMES EXAM

Efficient CFE-Financial-Transactions-and-Fraud-Schemes Test Pass4sure, Ensure to pass the CFE-Financial-Transactions-and-Fraud-Schemes Exam

Efficient CFE-Financial-Transactions-and-Fraud-Schemes Test Pass4sure, Ensure to pass the CFE-Financial-Transactions-and-Fraud-Schemes Exam

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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q111-Q116):

NEW QUESTION # 111
Which of the following scenarios is an example of upcoding?

  • A. Victor receives payment in exchange for undergoing an unnecessary medical procedure that is then billed to his health care program.
  • B. Dr. Hernandez uses four procedure codes when submitting a claim for a coronary bypass he performed that is supposed to be billed using a single procedure code.
  • C. Margot inflates a medical bill she is seeking reimbursement for by adding an additional digit to the amount charged.
  • D. Dr. Johnson, a psychiatrist, regularly sees patients for sessions lasting less then forty minutes, but she submits the claims with a code that indicates the sessions were sixty minutes long.

Answer: D

Explanation:
Explanation/Reference: https://www.acfeinsights.com/acfe-insights/2018/12/12/health-care-fraud-5-common-billing-schemes


NEW QUESTION # 112
Larceny by Fraud or deception means that:

  • A. Creates or reinforce a false impression
  • B. Fails to correct a false impression
  • C. Fails to disclose a known lien, adverse claim or other legal impediment
  • D. All of the above

Answer: D


NEW QUESTION # 113
According to SAB 104, for the revenue to be typically considered realized or realizable and earned, which of the following criteria is NOT met:

  • A. Services has been rendered
  • B. Persuasive evidence of an arrangement exists
  • C. Timings have been met
  • D. Collectability is reasonably assured

Answer: C


NEW QUESTION # 114
Which of the following is a method that a fraudster might use to conceal inventory shrinkage?

  • A. All of the above
  • B. Falsely increasing the perpetual inventory figure
  • C. Placing empty boxes on warehouse shelves
  • D. Selling merchandise without recording the sale

Answer: C

Explanation:
Explanation/Reference: https://www.informit.com/articles/article.aspx?p=2101527&seqNum=4#:~:text=Perpetrators%
20have%20been%20known%20to,conceal%20the%20theft%20of%20inventory


NEW QUESTION # 115
Which of the following scenarios is an example of an economic extortion scheme?

  • A. An employee receives a payment for directing excess business to a vendor.
  • B. A government official demands money in exchange for awarding a contract to a vendor.
  • C. A purchasing employee and vendor agree to bill the company for services that were not provided.
  • D. A vendor rewards a purchasing employee with a free trip after the employee directs business to the vendor.

Answer: B


NEW QUESTION # 116
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