ACFE CFE-Financial-Transactions-and-Fraud-Schemes Q&A - in .pdf

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  • Exam Code: CFE-Financial-Transactions-and-Fraud-Schemes
  • Exam Name: Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam
  • PDF Version: V19.35
  • Q & A: 365 Questions and Answers
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NEW QUESTION: 1
고용주는 정해진 퇴직 급여 제도를 후원합니다. 현재 가치의 주어진 금액과 확정 급여 채무가 계획 자산의 공정 가치의 주어진 금액을 초과하는 경우, 대차 대조표에서 인식되는 확정 급여 부채는 다음과 같은 경우에 가장 큰 금액입니다.
A. 인식 할 수 없는 순 계리 적 보험 수리적 이익과 과거 서비스 비용이 없음.
B. 인식 할 수 없는 보험 수리적 손익은 없고 인식되지 않은 과거 근무 원가는 없습니다.
C. 인식 할 수 없는 순 보험 수리적 손실이며 과거 서비스 비용이 없습니다.
D. 인식 할 수 없는 순 보험 수리적 손실과 인식 할 수없는 과거 근무 원가
Answer: A
Explanation:
The amount of the defined benefit liability recognized equals the present value of the defined benefit obligation DBO) at the balance sheet date, plus minus) unrecognized actuarial gains losses) minus unrecognized past service cost, minus the fair value of plan assets at the balance sheet date. If this amount is nr Dative, it represents an asset However, the maximum that may be recognized for such an asset is the sum of unrecognized actuarial losses, unrecognized past service cost and the present value ref future refunds from the plan or reductions in future contributions. Moreover, the application of this section should not result in a gain being recognized solely because of an actuarial loss or past service cost in the current period or in a loss being recognized solely because of an actuarial gain in the current period. Thus, if the excess of the DBO over the fair value of plan assets is constant, net unrecognized actuarial gains will increase the liability. Net unrecognized actuarial losses and unrecognized past service cost decrease the liability.

NEW QUESTION: 2
You are developing a C# application. The application includes a class named Rate. The following code segment implements the Rate class:

You define a collection of rates named rateCollection by using the following code segment:
Collection<Rate> rateCollection = new Collection<Rate>() ;
The application receives an XML file that contains rate information in the following format:

You need to parse the XML file and populate the rateCollection collection with Rate objects.
You have the following code:

Which code segments should you include in Target 1, Target 2, Target 3 and Target 4 to complete the code?
(To answer, drag the appropriate code segments to the correct targets in the answer area. Each code segment may be used once, more than once, or not at all. You may need to drag the split bar between panes or scroll to view content.)

Answer:
Explanation:

Explanation

Explanation
* Target 1: The element name is rate not Ratesheet.
The Xmlreader readToFollowing reads until the named element is found.
* Target 2:
The following example gets the value of the first attribute.
reader.ReadToFollowing("book");
reader.MoveToFirstAttribute();
string genre = reader.Value;
Console.WriteLine("The genre value: " + genre);
* Target 3, Target 4:
The following example displays all attributes on the current node.
C#VB
if (reader.HasAttributes) {
Console.WriteLine("Attributes of <" + reader.Name + ">");
while (reader.MoveToNextAttribute()) {
Console.WriteLine(" {0}={1}", reader.Name, reader.Value);
}
// Move the reader back to the element node.
reader.MoveToElement();
}
The XmlReader.MoveToElement method moves to the element that contains the current attribute node.
Reference: XmlReader Methods
https://msdn.microsoft.com/en-us/library/System.Xml.XmlReader_methods(v=vs.110).aspx

NEW QUESTION: 3
Your application requires service accounts to be authenticated to GCP products via credentials stored on its host Compute Engine virtual machine instances. You want to distribute these credentials to the host instances as securely as possible. What should you do?
A. Commit the credential JSON file into your application's source repository, and have your CI/CD process package it with the software that is deployed to the instance.
B. Use the instance's service account Application Default Credentials to authenticate to the required resources.
C. Generate a P12 file from the GCP Console after the instance is deployed, and copy the credentials to the host instance before starting the application.
D. Use HTTP signed URLs to securely provide access to the required resources.
Answer: B
Explanation:
Reference:
https://cloud.google.com/compute/docs/api/how-tos/authorization

NEW QUESTION: 4
どのIsilonジョブがディスクセクターを定期的にチェックして、読み取り可能であることを確認しますか?
A. 動的セクター修復
B. Isilonデータの整合性
C. IntegrityScan
D. MediaScan
Answer: D

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