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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q130-Q135):

NEW QUESTION # 130
Sergio receives a fraudulent text message that appears to be from his bank. The message claims that there has been suspicious activity on his account and provides a link for him to click on to sign into the bank's website and obtain more information. Sergio is MOST LIKELY being targeted by which of the following types of social engineering schemes?

A. SMiShing
B. Pharming
C. Vishing
D. Catfishing

Answer: C

Explanation:
Explanation/Reference: https://terranovasecurity.com/what-is-vishing/

NEW QUESTION # 131
Hamed works as an intelligence professional for Iriam intelligence, a competitive intelligence firm. He is tasked with gathering intelligence about Dripcore Inc., the major competitor of Iriam's biggest client. To gather the intelligence, Hamed poses as an applicant for a high-level position with Dripcore and obtains a job interview through which he elicits sensitive information from Dripcore's employee. Hamed's approach is an example of:

A. Scavenging
B. Competitive data analysis
C. Human intelligence
D. Open-source intelligence

Answer: A

Explanation:
Explanation/Reference: https://www.acfe.com/selfstudy.aspx?zid=2c92a0076a07e3be016a27279abe2776

NEW QUESTION # 132
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. Persuasive evidence of an arrangement exists
B. Collectability is reasonably assured
C. Timings have been met
D. Services has been rendered

Answer: C

NEW QUESTION # 133
Larceny is the scheme in which an employee simply takes inventory from the company premises without attempting to conceal it in the books and records.

A. False
B. True

Answer: B

NEW QUESTION # 134
According to the recommended methodology for responding to cybersecurity incidents, which of the following activities should occur during the detection and analysis step?

A. Limiting the damage caused by the attack
B. Restoring control of the systems that were affected
C. Identifying all breaches that occurred
D. Creating an incident response plan

Answer: C

NEW QUESTION # 135
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