Under the ACFE fraud taxonomy, the three primary categories of occupational fraud are:
Cafs Taxonomy Category
Question · Easy
The Fraud Triangle, developed by Donald Cressey, identifies three factors that typically co-occur in fraud:
Cafs Risk Management Category
'Authorized Push Payment' (APP) fraud refers to:
Cafs Types Category
Question · Medium
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Benford's Law is used in fraud analytics to:
Cafs Detection Category
Under COSO ERM, fraud risk assessment should:
A KEY fraud prevention control is 'segregation of duties' which:
Cafs Prevention Category
Mandatory vacation as a control helps detect fraud because:
A 'whistleblower hotline' is a KEY detection control because:
'Tone at the top' in a fraud prevention program refers to:
BEC (Business Email Compromise) commonly appears as:
The primary federal wire fraud statute in the U.S. is:
Cafs Regulatory Category
Sarbanes-Oxley (SOX) Section 404 requires:
SOX Section 302 requires:
Under Dodd-Frank, SEC whistleblower rules provide:
'Synthetic identity' fraud typically involves:
Account Takeover (ATO) fraud occurs when:
'Card skimming' refers to:
3D Secure 2.x (3DS2) is:
Question · Hard
'ACH fraud' typically involves:
'Loan fraud' red flags include:
'Insurance fraud' categories include:
'Healthcare fraud' typologies include:
'Procurement fraud' red flags include:
Under the U.S. False Claims Act (FCA), qui tam actions allow:
'Digital forensics' hash value use:
Cafs Investigation Category
'Disk imaging' in digital forensics produces:
An effective fraud SAR narrative should include:
FINRA Rule 3310 requires:
'Check kiting' exploits:
'Return of organization exempt from income tax' fraud (Form 990) involves:
'Device fingerprinting' in fraud detection captures:
'Velocity checks' in fraud monitoring measure:
'Behavioral biometrics' detect fraud by:
'Account opening fraud' red flags include:
'Consortium data' in fraud refers to:
Under the U.S. FCPA, bribery of foreign officials is prohibited regardless of:
The UK Bribery Act 2010 differs from FCPA in that:
A 'fraud risk assessment' typically produces:
'Red flags' for an employee committing asset misappropriation include:
A 'forensic interview' of a fraud suspect should:
'Continuous auditing' in fraud detection uses:
A SAR for fraud at an insured depository institution is required when:
'Positive Pay' is a check fraud control where:
A strong anti-fraud training program includes:
'Data analytics for fraud' often includes:
'Pig butchering' scams blend:
'Chargeback fraud' (friendly fraud) occurs when:
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