[2023年更新]CFE-Financial-Transactions-and-Fraud-Schemesリアルな試験問題集でCFE-Financial-Transactions-and-Fraud-Schemes練習テスト
CFE-Financial-Transactions-and-Fraud-Schemes問題集でCertified Fraud Examiner高確率練習問題集
CFE-Financial-Transactions-and-Fraud-Schemes試験は、金融取引と詐欺スキーム、法律、調査、詐欺防止と抑止の4つのセクションから構成されています。この試験は対面またはオンラインで受験可能であり、6ヶ月以内に完了するよう設計されています。試験に合格し、必要な要件を満たした場合、個人は2年間有効なCFE-Financial-Transactions-and-Fraud-Schemes認定を受けることができます。
質問 # 36
Organizations that had external audits actually had higher median losses and longer lasting fraud schemes than those organizations that were not audited.
- A. True
- B. False
正解：A
質問 # 37
Physical assets including _________ and ________ are the most commonly misappropriated noncash asset in our study.
- A. Inventory & Equipment
- B. Inventory & Purchase
- C. Sales & Equipment
- D. Interest & Collusion
正解：A
質問 # 38
__________ are the amounts which are owned to other entities:
- A. Liabilities
- B. Supplies
- C. Expenses
- D. Assets
正解：A
質問 # 39
A journal in which all sales made on credit or cash are listed is:
- A. General journal
- B. Disbursement journal
- C. Accounts receivable journal
- D. Accounts payable journal
正解：C
質問 # 40
___________ allows the fraud examiner to inspect key attributes on a smaller portion (or sample) of those documents.
正解：
解説：
Statistical sampling
質問 # 41
Which of the following is NOT a justifiable reason to depart from generally accepted accounting principles (GAAP)?
- A. It is a common industry practice to give particular transactions a specific accounting treatment.
- B. The transaction at issue is considered to be immaterial.
- C. Adherence to GAAP would produce misleading results.
- D. Departing from GAAP will make the company appear more profitable.
正解：A
質問 # 42
Placing any restriction in the solicitation documents that tend to restrict competition is called prebid solicitation.
- A. True
- B. False
正解：A
質問 # 43
Which of the following is MOST ACCURATE concerning common methods that identity thieves use to steal information?
- A. Vishing involves using an imitation website to trick targets into revealing personal or business information.
- B. Baiting is defined as the practice of manipulating people into revealing personal or business information.
- C. Searching for sensitive personal information on used mobile phones purchased from a reseller is an example of dumpster diving.
- D. Stealing a credit card number by watching someone enter it on a computer is an example of shoulder surfing.
正解：A
解説：
Explanation/Reference: https://www.pandasecurity.com/en/mediacenter/mobile-security/what-is-vishing/
質問 # 44
In ____________ scheme, a supplier pays an employee of the purchasing company to write specifications that will require amendments at a later date.
- A. Need recognition
- B. Deliberate writing of vague specifications
- C. False specification
- D. Bid-splitting
正解：B
質問 # 45
Inventory shrinkage is the unaccounted-for reduction in the company's inventory that does not results from theft.
- A. True
- B. False
正解：B
質問 # 46
Which of the following method is NOT used to detect conflicts of interest?
- A. Review of vendor ownership files
- B. Tips & Complaints
- C. Underbillings of assets
- D. Interviews with purchasing personnel
正解：C
質問 # 47
Which of the following is one of the categories on the statement of cash flows?
- A. Cash flows from investing activities
- B. Cash flows from strategic activities
- C. Cash flows from revenue activities
- D. Cash flows from supply chain activities
正解：C
質問 # 48
Disabling the biometric features on a mobile device is a recommended action to help increase the security of mobile payments.
- A. True
- B. False
正解：B
解説：
Explanation/Reference: https://www.thalesgroup.com/en/markets/digital-identity-and-security/government/inspired/biometrics
質問 # 49
Another way to eliminate competition in the solicitation phase of the selection process is to:
- A. None of the above
- B. Solicit transaction from fictitious vendors
- C. Solicit bid from fictitious suppliers
- D. Solicit bid-splitting from fictitious vendors
正解：C
質問 # 50
Which of the following is a method for gaining unauthorized access to a computer system whereby the attacker deceives victims into disclosing personal information or convinces them to commit acts that facilitate the attacker's intended scheme?
- A. Social engineering
- B. Shoulder surfing
- C. Scavenging
- D. Spoofing
正解：D
解説：
Explanation/Reference: https://www.forcepoint.com/cyber-edu/spoofing
質問 # 51
Which of the following is the MOST LIKELY result of a financial statement fraud scheme?
- A. Understated assets
- B. Overstated revenues
- C. Overstated liabilities
- D. Understated equity
正解：C
解説：
Explanation/Reference: https://www.acfe.com/article.aspx?id=4294967799#:~:text=Fraud%20in%20financial%20statements%20takes,or%20understated%20liabilities%20and%20expenses.&text=The%20five%20classifications%20of%20financial,and%20expenses%2C%20and%20improper%20disclosures
質問 # 52
If an analytical review reveals that a company's cost of goods sold has increased by a disproportionate amount relative to its sales, and no changes have occurred in the purchase prices, quantities purchased, or quality of products purchased, what does this most likely indicate?
- A. There were excessive sales returns during the period.
- B. The company started recording warranty liabilities.
- C. Sales were unusually poor this year compared to last year.
- D. Inventory has been depleted by theft.
正解：D
解説：
Explanation/Reference: https://www.acfe.com/uploadedFiles/Shared_Content/Products/Self-Study_CPE/Intro%20to%20Fraud-Chapter%20Excerpt.pdf
質問 # 53
Theft of incoming checks usually occurs when ________ is (are) in charge of opening the mail and recording the receipt of payments.
- A. None of the above
- B. Single employee
- C. More then two employees
- D. Two employees
正解：B
質問 # 54
When a victim company purchases unnecessary goods or services from a supplier at the direction of the corrupt employee, this results in:
- A. Need recognition scheme
- B. False sole-source scheme
- C. Presolicitation scheme
- D. Submission scheme
正解：A
質問 # 55
All of the following items appear on the balance sheet EXCEPT:
- A. Liabilities
- B. Retained earnings
- C. Cost of goods sold
- D. Assets
正解：B
解説：
Explanation/Reference: https://www.investopedia.com/articles/fundamental-analysis/10/creative-accounting-balance-sheet.asp
質問 # 56
Which of the following is NOT the reason why senior management will overstate business statement?
- A. Meet personal performance criteria
- B. Show a pattern of growth to support sale of a business
- C. Comply with debit covenants
- D. Trigger performance related compensation
正解：C
質問 # 57
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