Which of the following is TRUE regarding ghost employee schemes?

• A.The ghost employee must be someone who has never worked for the victim company.
• B.The ghost employee must be added to the payroll.
• C.The ghost employee must be a fictitious person.
• D.The ghost employee must be classified as an exempt employee.

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A travel agency offered to provide free travel and entertainment to Rosa, the purchasing agent of Frame Scene, a retail company. In return, Rosa agreed to book all of Frame Scene's corporate trips through the travel agency.
Which of the following best describes the type of corruption scheme in which Rosa engaged?

• A.Economic extortion scheme
• B.Diversion scheme
• C.Kickback scheme
• D.Illegal gratuity scheme

Correct Answer: C

Explanation/Reference: https://www.acfe.com/risk-assessment-m13.aspx

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Which of the following is an example of a cash larceny scheme?

• A.Michael is a cashier at a clothing store. He rings up a fictitious return of a $50 sweater and takes $50 from the cash register.
• B.Scott rings a "no sale" transaction at his cash register, opens the drawer, and takes a $100 bill.
• C.Anne buys a $500 table from a resale shop. Olive, the cashier, rings up a $400 sale on the register and steals the excess $100.
• D.Laura pretends to ring up a sale when Amy makes a purchase, but instead she pockets Amy's cash and gives her the merchandise without recording the sale.

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Schemes in which an employee physically misappropriates cash that has already appeared on the victim organization's books are known as:

• A.Understated sales skimming schemes
• B.Cash larceny schemes
• C.Unrecorded sales skimming schemes
• D.General ledger schemes

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Which of the following is a recommended method for safeguarding an organization's proprietary information?

• A.Requiring employees to make notes and keep drafts related to confidential projects
• B.Changing locks and reprogramming door access codes every three to five years
• C.Educating employees about nondisclosure agreements when they are hired and during exit interviews
• D.Classifying data into security access levels based on the number of years that employees have worked for the company

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