CFE-Fraud-Schemes-and-Financial-Crimes 無料問題集「ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes」

（A）A trapdoor is a type of malware designed to execute various instructions every time a computer is turned on.

（B）An infostealer is a software program that monitors and logs the keys pressed on a computer system's keyboard.

（C）A logic bomb is code embedded into a legitimate program that is set to activate under specific conditions.

（D）A botnet is a secret entry point into a program that allows someone to gain access and bypass security procedures.

（A）Liabilities

（B）Expenses

（C）Owners' equity

（D）Assets

（A）Prenumbered affiliations, segregation of duties, independent checks, and physical safeguards

（B）Proper documentation, segregation of duties, independent checks, and physical safeguards

（C）Proper documentation, physical padding, independent checks, and physical safeguards

（D）Proper documentation, segregation of duties, independent checks, and inventory control

（A）Performing physical inventory counts

（B）Comparing cash register totals to the cash count

（C）Confirming customers' unpaid account balances

（D）Examining journal entries for false credits made to the inventory

（A）The third party provides contact information that contains a single address and a telephone number.

（B）The third party is consistently awarded contracts based on a reputation for providing higher quality services than its competitors.

（C）The third party requests that payment be sent to a different country from where it conducts business.

（D）The third party charges lower-than-average prices for the goods and services it offers to customers.

（A）Business email compromise scheme

（B）Electronic presentment scheme

（C）Mobile payment scheme

（D）Tokenization scheme

（A）Harriet owns a significant amount of stock in a company she regularly buys her employer's office supplies from, but her employer is unaware of this fact.

（B）Jennifer is on the board of directors of two companies that compete in the retail market, but she does not tell either company about her role at the other.

（C）Ernest hires his brother, John, to provide vending services to his employer's lunch areas, but he does not disclose their relationship.

（D）Robert works for Muir's Printing Services on weekdays and Winsted Cafe on weekends, but he does not tell either employer about the other job.

（A）Comparing current expenses to budgeted expense amounts

（B）Requiring all employees to submit receipts electronically

（C）Requiring employees to explain the specific business purpose of each expense

（D）Comparing current expenses to historical expenditure amounts