[2023年11月27日] 最新更新されたのはCFE-Financial-Transactions-and-Fraud-Schemes試験問題2023年更新
無料更新されたACFE CFE-Financial-Transactions-and-Fraud-Schemesテストエンジン問題には100問題と解答
CFE試験の金融取引と詐欺スキームのセクションは、詐欺防止と検出の分野で働く専門家にとって重要です。このセクションは、さまざまな種類の金融取引と詐欺師がそれらを利用するスキームを包括的に理解することを提供します。この試験のこのセクションに合格することで、専門家は詐欺を特定し、防止する能力を証明し、組織にとって貴重な資産になることができます。
ACFE CFE-Financial-TransactionsとFraud-Schemes認定は、グローバルに認識されており、法医学会計および詐欺調査の分野で雇用主によって高く評価されています。この認定は、個人に金銭的詐欺を調査および防止するために必要な知識とスキルを提供し、倫理的および専門的基準へのコミットメントを実証します。
質問 # 55
June, a 76-year-old woman, receives a phone call from a man impersonating one of her relatives. He claims to have a lot of debt and asks her to secretly send him money so that the rest of the family will not find out. June has MOST LIKELY been victimized by which of the following schemes?
- A. Pretexting fraud
- B. Grandparent scheme
- C. Missing-heir scheme
- D. Affinity fraud
正解：A
解説：
Explanation/Reference: https://www.acfe.com/article.aspx?id=504
質問 # 56
Organizations can employ ___________ to provide protection for computing resources by increasing security policies and awareness, conducting security audits and tests, and developing an incident response plan.
- A. Physical access controls
- B. Logical access controls
- C. Administrative security controls
- D. Technical security controls
正解：C
解説：
Explanation/Reference: https://purplesec.us/security-controls/#:~:text=Administrative%20security%20controls%20refer%20to,with%20the%20organization's%20security%20goals
質問 # 57
Occupational fraud and abuse is a (an) __________ of doing business, in much the same way that we pay expenses for electricity, taxes and wages.
- A. Balance sheet
- B. Equity
- C. Expense
- D. Financial record
正解：C
質問 # 58
Which of the following situations MOST LIKELY constitutes health care fraud committed by an insurance company?
- A. Failing to pay a claim because the claim is missing required information
- B. Negotiating discounts with medical providers and then failing to apply those discounts toward consumers' medical bills
- C. Instituting procedures to detect fraudulent claims when acting as an intermediary for a government health care program
- D. Submitting cost data to health care regulators to justify rate increases
正解：B
質問 # 59
_________ revenues involve the recording sales of goods or services hat did not occur.
- A. Financial revenues
- B. Red flag revenues
- C. Fictitious or fabricated revenues
- D. Concealed revenues
正解：C
質問 # 60
Which of the following is NOT the type of billing scheme?
- A. Invoicing via accomplice companies
- B. Invoicing via non-accomplice companies
- C. Personal purchases with company funds
- D. Invoicing via shell companies
正解：A
質問 # 61
________, one of the Fraud synonyms implies that deceiving so thoroughly as to obscure the truth:
- A. Deceive
- B. Mislead
- C. Delude
- D. Beguile
正解：C
質問 # 62
Which of the following is NOT a way that dishonest contractors collude to circumvent the competitive bidding process?
- A. Use obscure publications to publish bid solicitations.
- B. Submit token bids that are not serious attempts to win the contract.
- C. Agree to stay out of each other's designated markets.
- D. Refrain from submitting bids on certain contracts.
正解：B
解説：
Explanation/Reference: http://newmangaloreport.gov.in:8080/docs/Articles%20on%20vigilance/contract%20and%20procurement%20fraud%20PPT.pdf
質問 # 63
______________ is required not only for theft, but for procedures to detect errors, avoid waste and insure a proper amount of inventory is maintained.
正解：
解説：
Inventory control
質問 # 64
Which of the following is a common red flag of a bid tailoring scheme?
- A. There are unusually broad specifications for the type of goods being procured.
- B. Numerous bidders respond to the procuring entity's bid requests.
- C. The procuring entity rebids contracts because fewer than the minimum number of bids are received.
- D. Changes in contract specifications from previous proposals are explained in detail.
正解：A
解説：
Explanation/Reference: https://www.amcto.com/getattachment/Education-Events/Annual-Conference/2019-Annual-Conference/Conference-Program-and-Schedule/Tammy-Carruthers-Procurement-Fraud.pdf.aspx?lang=en-CA (49)
質問 # 65
All of the following are common ways that a procuring employee might engage in a bid manipulation scheme EXCEPT:
- A. Charging for costs that are not allowable
- B. Opening bids prematurely
- C. Altering bids
- D. Extending bid opening dates without justification
正解：A
質問 # 66
Assets that are long-lived and that differ from property, plant and equipment hat has been purchased outright or acquired under a capital lease are:
- A. None of above
- B. Intangible Assets
- C. Tangible Assets
- D. Forced Assets
正解：B
質問 # 67
The forms that allow noncash assets to be moved from one location in a company to another can be used to facilitate the misappropriation of those assets are called:
- A. Inventory usages
- B. Fake sales
- C. Asset requisition
- D. All of the above
正解：C
質問 # 68
Which of the following scenarios does NOT describe a card skimming or shimming scheme?
- A. A gadget attached to an ATM is used to fraudulently scan and record customers' credit or debit card information while a small camera records their PINs.
- B. After processing a customer's payment, a server returns with the receipt but keeps the credit or debit card hoping that the customer does not notice.
- C. When paying for a drink at a vending machine, a customer inserts their credit or debit card into a fraudulent device that scans and records their card information.
- D. While processing a payment outside of the customer's view, a retail employee uses a small device to scan and record the customer's credit or debit card information.
正解：A
解説：
Explanation/Reference: https://www.experian.com/blogs/ask-experian/shimming-is-the-latest-credit-card-scam/#:~:text='Shimming'%20is%20an%20update%20on,number%20on%20the%20dark%20web
質問 # 69
Which of the following is TRUE regarding accrual-basis accounting?
- A. Expenses are recorded in the accounting system as soon as they are paid.
- B. Revenues are generally recognized when services are rendered to a customer.
- C. The accrual method focuses on tracking a company's current cash flow.
- D. Accrual-basis accounting is simpler to use than cash-basis accounting.
正解：C
解説：
Explanation/Reference: https://www.accountingtools.com/articles/what-is-the-accrual-basis-of-accounting.html
質問 # 70
In which approach, fraudsters produce whatever financial statements they wish, perhaps using just a typewriter or a personal computer.
- A. Organized accounting
- B. Outside accounting system
- C. Playing the accounting
- D. Beating accounting
正解：B
質問 # 71
What is sometimes used to overcome well-designed internal controls of a victim company?
- A. Fraudulent invoices
- B. Collusion
- C. Rubber stamp supervisors
- D. Shell company
正解：B
質問 # 72
Green was a salesperson whose job required frequent travel. When Green went on a trip with her family that was not business related, she saved the receipts from her flight, hotel, and restaurant expenses. She turned in these receipts to her manager along with an expense report that described the expenses as business related.
Green's company reimbursed her for the expenses. This is an example of what type of expense reimbursement scheme?
- A. A fictitious expense scheme
- B. A mischaracterized expense scheme
- C. An overstated expense scheme
- D. A multiple reimbursement scheme
正解：B
解説：
Explanation/Reference: https://www.bakertilly.com/insights/expense-reimbursement-schemes
質問 # 73
A journal in which all sales made on credit or cash are listed is:
- A. Disbursement journal
- B. General journal
- C. Accounts receivable journal
- D. Accounts payable journal
正解：C
質問 # 74
How many accounts are affected in fraudulent accounting entries and therefore same number of categories on the financial statement?
- A. None of above
- B. At least two
- C. One
- D. More than two
正解：C
質問 # 75
What can make it easy for an employee to skim sales or receivables?
- A. Revenue sources and recording procedures
- B. Poor collection and recording procedures
- C. Internal audits and recording procedures
- D. Register manipulations and recording procedures
正解：B
質問 # 76
___________ should be examined to see that all are properly documented and that inappropriate payments have not been made to employees.
- A. Payable cash
- B. counterfeit checks
- C. Payable checks
- D. Cash advances
正解：D
質問 # 77
Fraudsters use the accounting system as a tool to generate the results they want in ___________ approach:
- A. beating accounting
- B. Playing the accounting
- C. Organized accounting
- D. All of the above
正解：B
質問 # 78
________ decrease assets and expenses and/or increase liabilities and/or equity
- A. None of all
- B. Journal Entries
- C. Credit
- D. Debit
正解：C
質問 # 79
Employees with the authority to grant discounts in order to skim revenues may use which authority?
- A. None of the above
- B. Internal discount sales audits
- C. False discounts
- D. Recording a discount on sale procedure
正解：C
質問 # 80
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100%の合格率を試そう！更新されたのはCFE-Financial-Transactions-and-Fraud-Schemes試験問題 [2023年更新]：https://www.goshiken.com/ACFE/CFE-Financial-Transactions-and-Fraud-Schemes-mondaishu.html
ベストな問題集を使おうCertified Fraud Examiner CFE-Financial-Transactions-and-Fraud-Schemes専門試験問題：https://drive.google.com/open?id=1QSqz9aoZprwmj2nK1ELmwzlb1tzVJ8QN