ACFE CFE-Financial-Transactions-and-Fraud-Schemes試験問題集で[2023年最新] 有効な試験練習問題集解答
CFE-Financial-Transactions-and-Fraud-Schemes問題集で掴み取れ！[最新2023]ACFE試験合格させます
CFE-Financial-TransactionsとFraud-Schemes Examは、財務諸表詐欺、マネーロンダリング、贈収賄、腐敗、サイバー犯罪など、金融取引や詐欺スキームに関連する幅広いトピックをカバーしています。この試験は、多肢選択式の質問で構成されており、候補者の知識とスキルを評価して金融詐欺を特定し、調査するように設計されています。
CFE認定は、不正行為の検出や防止に責任を持つ専門家、詐欺調査員、監査役、調査員、弁護士などを対象としています。認定プロセスには、財務取引、詐欺計画、法律と倫理、調査技術などをカバーする厳密な4部構成の試験に合格する必要があります。CFE試験は、詐欺調査員の知識、技能、能力をテストし、詐欺調査の複雑さに対応するために十分に備えられていることを確認するために設計されています。
質問 # 47
A special scheme in which employees know their employer is seeking to purchase a certain asset and take advantage of the situation by purchasing the asset themselves is:
- A. Turnaround sale or flip
- B. Written sale of unique assets
- C. Conflict of interest in sale
- D. Unauthorized sale
正解：A
質問 # 48
Which of the following statements about skimming is INCORRECT?
- A. Skimming schemes are generally more difficult to detect than cash larceny schemes.
- B. Skimming schemes are considered on-book frauds because they leave an audit trail.
- C. Skimming schemes can involve the theft of either cash sales or accounts receivable payments.
- D. Skimming schemes involve stolen customer payments that have not yet been recorded.
正解：B
解説：
Explanation/Reference: https://www.acfe.com/uploadedFiles/Shared_Content/Products/Self-Study_CPE/Intro%20to%20Fraud-Chapter%20Excerpt.pdf
質問 # 49
For a ghost employee scheme to be successful, which of the following must be TRUE?
- A. Paychecks must be generated to someone who used to work for the victim company.
- B. The ghost employee must receive payment via direct deposit.
- C. The ghost employee must be a fictitious person.
- D. Paychecks must be generated to someone who does not actually work for the victim company.
正解：A
解説：
Explanation/Reference: https://www.acfe.com/uploadedFiles/Shared_Content/Products/Self-Study_CPE/Other_Peoples_Money_2018_Excerpt.pdf (2)
質問 # 50
Employees steal an incoming payment and then place the incoming funds in an interest bearing account for:
- A. Short-term skimming
- B. Converting stolen checks
- C. All of the above
- D. Concealing the fraud
正解：A
質問 # 51
Which of the following are the classifications for the Corruption?
- A. Corruption, bribery, economic extortion, conflicts of interest
- B. economic extortion, bribery, illegal gratuities and corruption
- C. Overbilling, bribery, bid-ridding and illegal gratuities
- D. Bribery, economic extortion, illegal gratuities and conflicts of interest
正解：D
質問 # 52
Which of the following is NOT the reason to bribe employees of the purchaser?
- A. To ensure bid-splitting
- B. To extend the bid opening date
- C. To ensure receipt of a late bid
- D. To falsify the bid log
正解：A
質問 # 53
Asset misappropriation schemes were the "middle children" of the study; they were more common than fraudulent statements and more costly than corruption.
- A. False
- B. True
正解：A
質問 # 54
The act of an official or fiduciary person who unlawfully and wrongfully uses his station or character to procure some benefit, contrary to duty and rights of others is called:
- A. Overbilling
- B. Bribery
- C. Corruption
- D. Conflict of interest
正解：C
質問 # 55
A voucher is:
- A. a file that includes the purchase order that was send to the vendor, the vendor invoice listing the cost and quantity of items purchased, and the internal receiving reports that verify the purchased items have been delivered.
- B. a report that includes the purchase order that was send to the vendor, the vendor invoice listing the quality and quantity of items purchased, and the external receiving reports that verify the items have been sold.
- C. a mammogram that includes the purchase order that was send to the purchaser, the purchaser invoice listing the benefits and quantity of items purchased, and the internal receiving reports that verify the purchased items have been sold.
- D. a figure that includes the sale order that was send to the dealer, the vendor invoice listing the cost and quantity of items sold, and the internal receiving reports that verify the purchased items have been delivered.
正解：A
質問 # 56
Which of the following factors is NOT included in most financial statement schemes?
- A. Persuasive Evidence
- B. Improper asset valuations
- C. Concealed liabilities and expenses
- D. Fictitious revenues
正解：A
質問 # 57
Geoffrey, a homeowner, has decided to add a patio to the back of his house. Geoffrey hires a contractor who insists on receiving payment up front so that he can pay for the materials required to complete the construction.
The following week, Geoffrey is surprised to learn that the contractor has not arrived and is not answering his phone calls. Geoffrey has MOST LIKELY been victimized by which of the following frauds?
- A. Block hustle scheme
- B. Advance-fee scheme
- C. Deposit scheme
- D. Scavenger scheme
正解：B
解説：
Explanation/Reference: https://www.linkedin.com/pulse/advance-fee-schemes-kabir-ibrahim-cisa-cfe-c
質問 # 58
__________ means that traditional bribery statutes proscribe only payments made to influence the decisions of government agents or employees.
正解：
解説：
Official act
質問 # 59
Which of the following is NOT the reason why senior management will overstate business statement?
- A. Trigger performance related compensation
- B. Comply with debit covenants
- C. Show a pattern of growth to support sale of a business
- D. Meet personal performance criteria
正解：B
質問 # 60
Which are check tempering frauds in which an employee prepares a fraudulent check and submits it usually along with legitimate checks to an authorized maker who signs it without a proper review?
- A. Endorse check scheme
- B. Concealed check scheme
- C. Legitimate check scheme
- D. Payable check scheme
正解：B
質問 # 61
Which of the following situations MOST LIKELY constitutes health care fraud committed by an insurance company?
- A. Instituting procedures to detect fraudulent claims when acting as an intermediary for a government health care program
- B. Negotiating discounts with medical providers and then failing to apply those discounts toward consumers' medical bills
- C. Submitting cost data to health care regulators to justify rate increases
- D. Failing to pay a claim because the claim is missing required information
正解：B
質問 # 62
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