CFEブレーン問題集リアル試験最新問題2024年11月07日には165問題
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ACFE（認定詐欺対策専門家協会）は、詐欺、ホワイトカラー犯罪、およびその他の金融不正行為の予防、検出、および抑止に専念する専門組織です。ACFEには世界中に85,000人以上のメンバーがおり、教育、リソース、およびサポートを提供しています。ACFEが提供する最も重要なプログラムの1つは、CFE（認定詐欺対策専門家）試験です。
質問 # 15
When expenses used to produce income- all of them- should be matched in a consistent manner against that income, this is referred to:
- A. Accrual basis accounting
- B. Expense
- C. Financial record
- D. Equity
正解：A
質問 # 16
Theft of incoming checks usually occurs when ________ is (are) in charge of opening the mail and recording the receipt of payments.
- A. More then two employees
- B. Two employees
- C. Single employee
- D. None of the above
正解：C
質問 # 17
______________ can be detected by closely examining the documentation submitted with the cash receipts.
- A. Voided purchases
- B. Fictitious refunds
- C. Approved transaction
- D. None of the above
正解：B
質問 # 18
Which of the following is NOT the type of billing scheme?
- A. Personal purchases with company funds
- B. Invoicing via non-accomplice companies
- C. Invoicing via accomplice companies
- D. Invoicing via shell companies
正解：C
質問 # 19
Which of the following is NOT the example of bribery prevention policies?
- A. Resource diversions
- B. Reporting gifts
- C. Discounts
- D. Business meetings
正解：A
質問 # 20
Fraudsters use the accounting system as a tool to generate the results they want in ___________ approach:
- A. All of the above
- B. beating accounting
- C. Playing the accounting
- D. Organized accounting
正解：C
質問 # 21
__________ may be defined as the offering, giving, receiving or soliciting anything of value to influence an official act.
- A. Diverting business to vendors
- B. Corruption
- C. Lacking approval authority
- D. Bribery
正解：D
質問 # 22
When an incorrect total is carried from the journal to the ledger or from ledger to the financial statements, this method is called:
- A. Forced Balance
- B. Out-of-balance
- C. None of all
- D. False balance
正解：A
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 23
Employees with the authority to grant discounts in order to skim revenues may use which authority?
- A. False discounts
- B. Internal discount sales audits
- C. Recording a discount on sale procedure
- D. None of the above
正解：A
質問 # 24
_________ revenues involve the recording sales of goods or services hat did not occur.
- A. Financial revenues
- B. Fictitious or fabricated revenues
- C. Red flag revenues
- D. Concealed revenues
正解：B
質問 # 25
According to fraud tree, cash has three following schemes:
- A. Cash distribution, skimming and fraud analysis
- B. Cash larceny, cash distribution and fraudulent disbursements
- C. Fraud analysis, skimming and cash misappropriations
- D. Skimming, cash larceny and fraudulent disbursements
正解：D
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 26
Statistical sampling enables the examiner to predict the occurrence rate for the population and therefore determine with some accuracy the error rate, or the potential for fraud.
- A. False
- B. True
正解：B
質問 # 27
Which of the following search is used for unusually high incidence of returns and allowances scheme?
- A. Allowances by vendors
- B. Returns and allowances
- C. Disposals of allowances than reorders
- D. None of the above
正解：B
質問 # 28
_____________ involves purposeful misreporting of financial information about the organization that is intended to mislead those who read it.
- A. Corruption
- B. Fraudulent statement
- C. None of above
- D. Asset misappropriations
正解：B
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 29
____________ is a process by which a bookkeeper records all transactions and can adjust the books.
- A. Journal Entries
- B. None of all
- C. Accounting Cycle
- D. Financial statement
正解：A
質問 # 30
__________ inventory and other assets is relatively common way for fraudsters to remove assets from the books before or after they are stolen.
- A. Perpetual
- B. Write-offs
- C. Altered
- D. False shipping slip
正解：D
質問 # 31
__________ may be defined as the offering, giving, receiving or soliciting anything of value to influence an official act.
- A. Diverting business to vendors
- B. Corruption
- C. Lacking approval authority
- D. Bribery
正解：D
質問 # 32
The most common method of detection in corruption cases is:
- A. Tips
- B. Internal controls
- C. By accident
- D. Internal audits
正解：A
解説：
Section: Fraud Prevention and Deterrence
質問 # 33
In which phase of competitive bidding process, fraudsters attempt to influence the selection of a contractor by restricting the pool of competitors from whom bids are sought?
- A. Submission
- B. Need recognition
- C. Solicitation
- D. False specification
正解：C
質問 # 34
Maintain the presence of a manager or supervisor near the area of the cash register as a deterrent to theft is a prevention for:
- A. Asset misappropriation scheme
- B. Larceny scheme
- C. Fraudulent statement scheme
- D. Register disbursement scheme
正解：D
質問 # 35
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. Intangible Assets
- B. None of above
- C. Forced Assets
- D. Tangible Assets
正解：A
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 36
What can make it easy for an employee to skim sales or receivables?
- A. Revenue sources and recording procedures
- B. Register manipulations and recording procedures
- C. Internal audits and recording procedures
- D. Poor collection and recording procedures
正解：D
質問 # 37
Which of the following is NOT the aspect of inventory purchase?
- A. Increase sales in year 2 are unexpected and purchase of inventory does not keep pace with the sales.
- B. inventory for the year 2 will be much greater than year 1.
- C. might be some fraud scheme in inventory.
- D. Inventory purchases purposely increase in year 1 only to be liquidated in year 2.
正解：B
質問 # 38
Asset misappropriation schemes were the "middle children" of the study; they were more common than fraudulent statements and more costly than corruption.
- A. True
- B. False
正解：B
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 39
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