ACFE CFE Q&A - in .pdf

  • CFE pdf
  • Exam Code: CFE
  • Exam Name: Certified Fraud Examiner
  • PDF Version: V19.35
  • Q & A: 365 Questions and Answers
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NEW QUESTION: 1
암호화 스마트 카드에 안전하게 저장된 개인 키를 추출하는 방법은 무엇입니까?
A. 블루 버깅
B. 전력 분석
C. 집속 이온빔
D. 블루 재킹
Answer: B

NEW QUESTION: 2
Your support process is NOT based on individual service contracts. Which steps should you perform when setting up entitlements?
A. Set up both service contracts and contract line items
B. Set up contract line items
C. Customize entitlements fields and the entitlements page layout
D. Set up service contracts
Answer: C

NEW QUESTION: 3
In single period statements, which of the following should not be reflected as an adjustment to the
opening balance of retained earnings?
A. Cumulative effect of a change from the percentage of completion to the completed contract method of
accounting for long-term construction projects.
B. Effect of a decrease in the estimated useful life of depreciable equipment.
C. Effect of a failure to provide for uncollectible accounts in the previous period.
D. Cumulative effect of a change from LIFO to FIFO in valuing merchandise inventory.
Answer: B
Explanation:
Choice "b" is correct. A change in the estimated useful life of a depreciable asset is a change in estimate
handled prospectively. No adjustment to retained earnings is necessary. Choice "a" is incorrect. The
correction of a failure to provide for uncollectible accounts is considered to be a correction of an error. The
opening balance of retained earnings would be adjusted to correct the error. Choice "c" is incorrect. This
change is a change in accounting principle and is handled retrospectively. With retrospective application,
the opening balance of retained earnings would be adjusted to reflect the cumulative effect of the changes.
Choice "d" is incorrect. This change is a change in accounting principle and is handled retrospectively.
With retrospective application, the opening balance of retained earnings would be adjusted to reflect the
cumulative effect of the changes.

NEW QUESTION: 4
The Cisco Email Security Appliance can be managed with both local and external users of different privilege levels. What three external modes of authentication are supported?
(Choose three.)
A. Common Access Card Authentication
B. RSA Single use tokens
C. RADIUS Authentication
D. LDAP authentication
E. SSH host keys
F. TACAS
Answer: C,D,E

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