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Exam CFE-Fraud-Schemes-and-Financial-Crimes Topic 1 Question 46 Discussion

Actual exam question for ACFE's CFE-Fraud-Schemes-and-Financial-Crimes exam
Question #: 46
Topic #: 1
In what type of fraud scheme does an employee steal cash after it has appeared on the company's books?

Suggested Answer: A Vote an answer

Detailed Explanation:
* Rationale for Correct Answer: Cash larceny is the theft of cash after it has been recorded in the company's books. Skimming, in contrast, is theft of cash before recording .
* Analysis of Incorrect Options:
* B & D - Both describe forms of skimming (unrecorded or understated sales).
* C - Kickback scheme is corruption, not cash theft.
* Key Concept: Distinguishing cash larceny (on-book theft) from skimming (off-book theft).
Reference: ACFE Manual, Cash Receipts - Cash Larceny .

by April at Jul 09, 2026, 11:22 PM

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Here are all the actual test exam dumps for IT exams. Most people prepare for the actual exams with our test dumps to pass their exams. So it's critical to choose and actual test pdf to succeed.

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