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[General] ACFE CFE-Financial-Transactions-and-Fraud-Schemes Latest Dumps - Affordable Pric

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【General】 ACFE CFE-Financial-Transactions-and-Fraud-Schemes Latest Dumps - Affordable Pric

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The Certified Fraud Examiner - Financial Transactions and Fraud Schemes (CFE-Financial-Transactions-and-Fraud-Schemes) Certification Exam is a professional certification offered by the Association of Certified Fraud Examiners (ACFE). Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam certification is designed to equip professionals with the knowledge and skills necessary to detect, prevent, and investigate financial fraud and other fraudulent schemes.
ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q174-Q179):NEW QUESTION # 174
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. Collectability is reasonably assured
  • B. Services has been rendered
  • C. Persuasive evidence of an arrangement exists
  • D. Timings have been met
Answer: D

NEW QUESTION # 175
According to SAB 104, for revenue to be considered realized or realizable and earned, which of the following criteria is NOT met?
  • A. Collectability is reasonably assured
  • B. Persuasive evidence of an arrangement exists
  • C. Timings have been met
  • D. Services have been rendered
Answer: C
Explanation:
Detailed Explanation:
* Rationale for Correct Answer:The SEC's Staff Accounting Bulletin (SAB) 104 outlines four criteria for revenue recognition:
* Persuasive evidence of an arrangement exists.
* Delivery has occurred or services have been rendered.
* The seller's price is fixed or determinable.
* Collectability is reasonably assured.
"Timings have been met" is not one of the recognized criteria, making C the correct answer.
* Analysis of Incorrect Options:
* A, B, D - All are required conditions.
* C - Not part of SAB 104.
* Key Concept:Revenue recognition criteria under SAB 104.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Financial Statement Fraud - Revenue Recognition Standards (SAB 104).

NEW QUESTION # 176
"Anticipate possible losses and omit potential profits", this results in:
  • A. Playing accounting
  • B. Symmetrical accounting
  • C. Bearing accounting
  • D. Asymmetrical accounting
Answer: D

NEW QUESTION # 177
Which of the following is a FALSE statement regarding check fraud?
  • A. A check fraud operation can be started with a computer, scanner, and printer.
  • B. Check fraud is considered very risk due to the high likelihood of prosecution.
  • C. The equipment required to commit check fraud is relatively inexpensive.
  • D. The penalties for committing check fraud tend to be relatively mild.
Answer: D
Explanation:
Explanation/Reference: https://www.lifelock.com/learn/fraud/what-is-check-fraud

NEW QUESTION # 178
Not having any accounts receivable that are overdue is a common red flag of fictitious revenue schemes.
  • A. False
  • B. True
Answer: A

NEW QUESTION # 179
......
CFE-Financial-Transactions-and-Fraud-Schemes Vce File: https://www.passleadervce.com/Certified-Fraud-Examiner/reliable-CFE-Financial-Transactions-and-Fraud-Schemes-exam-learning-guide.html
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