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NEW QUESTION 36
All of the following methods are useful in the detection of cash larceny schemes EXCEPT:

A. Having the accounts receivable clerk prepare the bank depositB. Performing surprise cash countsC. Reconciling cash register totals to the amount of cash in the drawerD. Analyzing journal entries made to cash accounts

Answer: D

Explanation:
Explanation/Reference: https://www.acfe.com/uploadedFiles/Shared_Content/Products/Self-Study_CPE/intro-to-fraud-exam-2011-extract.pdf

 

NEW QUESTION 37
Which of the following is NOT a common channel through which an organization's proprietary information is compromised?

A. Mail delivered through a post office boxB. Information displayed at an employee's workstationC. Company newsletters and contributions to industry publicationsD. Staff biographies on company websites

Answer: C

Explanation:
Explanation/Reference: https://www.acfe.com/uploadedfiles/acfe_website/content/documents/managing-business-risk.pdf

 

NEW QUESTION 38
People commit financial statement fraud to:

A. Conceal false business performancesB. Preserve personal status/controlC. Stand outside the accounting systemD. Maintain personal income

Answer: B

 

NEW QUESTION 39
Which of the following is an insurance fraud detection tool that uses computer-generated reports to compare payments going to the same location and identify funds fraudulently sent to brokers?

A. Electronic confirmationsB. Vendor master listsC. Address similarity reportsD. Payroll reports

Answer: A

 

NEW QUESTION 40
According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.

A. LiabilitiesB. AssetsC. None of aboveD. Credentials

Answer: B

 

NEW QUESTION 41
......


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