[2022年12月]更新のCFE-Financial-Transactions-and-Fraud-Schemes問題集本日限定！無料アクセス可能に！GoShikenで試そう
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ACFE CFE-Financial-Transactions-and-Fraud-Schemes 認定試験の出題範囲：
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質問 35
Bank cut-off statements should be requested for 10-15 days after the closing date of the balance sheet.
- A. True
- B. False
正解: A
質問 36
According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.
- A. None of above
- B. Assets
- C. Liabilities
- D. Credentials
正解: B
質問 37
Persuasive evidence of an arrangement does not exist when:
- A. Capitalized expenses and Liabilities will not be up to satisfied level
- B. No written or verbal agreement exists.
- C. Revenue and corresponding expenses doesn't match each other.
- D. Timings not meet properly
正解: B
質問 38
Accounting records are designed to be kept on subjective rather than objective evidence.
- A. False
- B. True
正解: A
質問 39
A particular back surgery contains two basic components (an incision and muscle repair), but it is supposed to be billed using a single procedure code. Heather performs this back surgery on a patient and submits a claim using three codes: one for the full procedure, one for the incision, and one for muscle repair. Which scheme BEST describes Heather's actions?
- A. Unnecessary services
- B. Upcoding
- C. Unbundling
- D. Over-utilization
正解: B
解説:
Explanation/Reference: https://www.acfeinsights.com/acfe-insights/2018/12/12/health-care-fraud-5-common-billing-schemes
質問 40
The fraudsters' interest lies with an employer other than a company.
- A. False
- B. True
正解: A
質問 41
Tram is a branch manager at a financial institution. She is responsible for putting several preventive measures into effect to safeguard the bank and its customers from electronic funds transfer (EFT) fraud. Which of the following is a measure Tram should take to prevent EFT fraud?
- A. Mail PINs and other associated account information together to reduce their chances of being lost in the email.
- B. Track the use of an access device for the next several days if a customer reports that it has been lost or stolen.
- C. Make the same employee responsible for both the issuance of PINs and access devices.
- D. Send a welcome letter to new customers to determine if the address submitted on the account application is valid.
正解: C
質問 42
Forced reconciliation of the account says:
- A. to conceal write-offs is to change the perpetual inventory record so that it matches the physical inventory count.
- B. to conceal inventory is to alter shrinkage record so that it matches the physical inventory count.
- C. to conceal shrinkage is to alter inventory record so that it matches the physical inventory count.
- D. to conceal shrinkage is to change the perpetual inventory record so that it matches the physical inventory count.
正解: D
質問 43
Perceived certainty of detection is directly related to employee theft for respondents in all industry sectors, that is the stronger the perception that theft would be detected, the more the likelihood that the employee would engage in deviant behavior.
- A. False
- B. True
正解: A
質問 44
Which of the following statements is FALSE with regard to counterfeit credit and debit cards?
- A. Credit and debit card holograms are difficult to reproduce.
- B. Counterfeit credit and debit card schemes often involve collusion with merchants or a merchant's employees.
- C. Counterfeiters create phone credit and debit cards through the use of what is commonly referred to as
"blank plastic". - D. The production of counterfeit credit and debit cards is too complicated for the use of high-speed printing facilities.
正解: D
解説:
Explanation/Reference: https://www.usatoday.com/story/news/nation/2014/09/03/stolen-credit-cards-fenced-on-the-dark-web/15020053/
質問 45
Which of the following must be present for a fraud to exist?
- A. All of the above
- B. A material false statement
- C. Knowledge that the statement was false when it was uttered
- D. Reliance on the fast statement by the victim
正解: A
質問 46
A fraudster poses as the head of one of XYZ Company's foreign suppliers and sends an email to an XYZ employee requesting that this month's payments be made to an alternate account that the fraudster owns. This is an example of which of the following types of fraud schemes?
- A. Reverse social engineering
- B. Electronic piggybacking
- C. Executive email attack
- D. Business email compromise
正解: B
解説:
Explanation/Reference: https://whatis.techtarget.com/definition/piggybacking
質問 47
Blue borrowed her employer's snowplow for her own snow removal business, which she operates on the side.
Blue only used the snowplow on the weekends or after hours, when her employer was not open for business.
Blue falsified the mileage and usage logs for the snowplow so that no one would know she had been using it.
The snowplow was returned unharmed. Which of the following statements is MOST ACCURATE?
- A. Blue did not commit occupational fraud.
- B. Blue committed larceny of a noncash asset.
- C. Blue committed misuse of a noncash asset.
- D. Blue committed a fictitious sales scheme.
正解: C
質問 48
When employees avoid detection in a refund scheme to keep the sizes of the disbursement low, is referred to:
- A. Very small disbursements
- B. Simple disbursements
- C. Small disbursements
- D. None of the above
正解: C
質問 49
________ increase assets and expenses and/or decrease liabilities and/or equity
- A. Debit
- B. None of all
- C. Journal Entries
- D. Credit
正解: A
質問 50
According to SAB 104, for the revenue to be typically considered realized or realizable and earned, which of the following criteria is NOT met:
- A. Services has been rendered
- B. Timings have been met
- C. Persuasive evidence of an arrangement exists
- D. Collectability is reasonably assured
正解: B
質問 51
Which of the following is a TRUE statement regarding pyramid schemes?
- A. Illegal pyramids are designed to pay off later investors, not the earliest ones
- B. Illegal pyramid scheme participants make their money chiefly by recruiting new members
- C. None of the above
- D. It is illegal to design an organization to have a pyramidal structure for any purpose
正解: B
解説:
Explanation/Reference: https://www.investopedia.com/terms/p/pyramidscheme.asp
質問 52
Which of the following is the MOST ACCURATE statement about the phases of procurements involving open and free competition?
- A. In the post-award and administration phase, the procuring entity identifies its needs and develops the criteria used to award the contract.
- B. In the presolicitation phase, the procuring entity issues the solicitation document.
- C. In the bid evaluation and award phase, the procuring entity fulfills its duties through the performance of its contractual obligations.
- D. In the solicitation phase, prospective contractors prepare and submit their bids.
正解: B
質問 53
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. Kickback scheme
- C. Illegal gratuity scheme
- D. Diversion scheme
正解: B
解説:
Explanation/Reference: https://www.acfe.com/risk-assessment-m13.aspx
質問 54
Which of the following scenarios is an example of upcoding?
- A. Dr. Johnson, a psychiatrist, regularly sees patients for sessions lasting less then forty minutes, but she submits the claims with a code that indicates the sessions were sixty minutes long.
- B. Victor receives payment in exchange for undergoing an unnecessary medical procedure that is then billed to his health care program.
- C. Margot inflates a medical bill she is seeking reimbursement for by adding an additional digit to the amount charged.
- D. Dr. Hernandez uses four procedure codes when submitting a claim for a coronary bypass he performed that is supposed to be billed using a single procedure code.
正解: A
解説:
Explanation/Reference: https://www.acfeinsights.com/acfe-insights/2018/12/12/health-care-fraud-5-common-billing-schemes
質問 55
Vertical analysis can BEST be described as:
- A. A technique for analyzing the percentage change in individual financial statement line items from one accounting period to the next accounting period.
- B. A technique for comparing the performance of a parent company to one of its subsidiaries
- C. A technique for analyzing the relationships among financial statement items where components are expressed as percentages of a specified base value.
- D. A technique for measuring the relationship between any two different financial statement amounts
正解: C
解説:
Explanation/Reference: https://www.investopedia.com/articles/financial-theory/11/detecting-financial-fraud.asp
質問 56
Which of the following statements is TRUE regarding electronic payment tampering?
- A. Companies should use separate bank accounts for paper and electronic transactions.
- B. Electronic payment tampering schemes leave a clear audit trail.
- C. The individual who makes electronic payments on the company's behalf should also set up ACH filters to ensure only designated individuals get paid.
- D. Positive pay is not available on ACH transactions.
正解: A
解説:
Explanation/Reference: https://www.journalofaccountancy.com/issues/2016/jun/electronic-payment-and-check-fraud.html
質問 57
Which sale occurs when the accomplice of the employee-fraudster "buys" merchandise, but the employee does not ring up the sale, and the accomplice takes the merchandise without making any payment?
- A. Preliminary sale
- B. Whole sale
- C. Fake sale
- D. Fraudster sale
正解: C
質問 58
The amount of cash on hand in a register may be compared to the amount showing in the register tape in order to detect _______.
- A. Employee theft
- B. Internal audits
- C. Occupational frauds
- D. Recorded sales
正解: A
質問 59
In Cressey's fraud triangle, its three of the legs are Opportunity, Pressure and
- A. Violation
- B. Isolation
- C. Rationalization
- D. None of the above
正解: C
質問 60
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