[2023年更新]無料CFE-Financial-Transactions-and-Fraud-Schemes試験問題集はパス試験は超簡単
CFE-Financial-Transactions-and-Fraud-Schemes試験問題集でCFE-Financial-Transactions-and-Fraud-Schemes練習テスト問題
ACFE CFE-Financial-Transactions-and-Fraud-Schemes 試験は、詐欺調査の分野で働く専門家向けに設計された認定プログラムです。この試験は、マネーロンダリング、資産横領、財務報告書の詐欺など、金融取引と詐欺計画に関連する様々なトピックをカバーしています。この認定は、業界で高く評価され、世界的に認知されています。
質問 # 57
Which of the following are used in a short term skimming scheme?
- A. Unrecorded sales, understated sales and theft of incoming checks
- B. Understated sales, theft of incoming checks and check-for-currency substitutions
- C. False company accounts, understated sales and theft of incoming checks
- D. Unrecorded sales, understated sales and dual endorsements
正解：A
質問 # 58
Once the expense account is closed, it becomes a historical item and probably will never be reviewed again.
- A. False
- B. True
正解：B
質問 # 59
Which of the following is NOT the type of billing scheme?
- A. Invoicing via non-accomplice companies
- B. Invoicing via accomplice companies
- C. Invoicing via shell companies
- D. Personal purchases with company funds
正解：B
質問 # 60
Martin worked in the warehouse of a large electronics distributor. When a shipment of five hundred cameras arrived, Martin stole one hundred of the units. He sent a receiving report to accounts payable indicating that all five hundred cameras arrived. However, he altered the copy used for the inventory records to indicate that only four hundred of the units were received so that the available inventory would match the perpetual inventory records. What type of scheme did Martin commit?
- A. A register disbursement scheme
- B. A purchasing and receiving scheme
- C. A false sale scheme
- D. A skimming scheme
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 # 61
Placing any restriction in the solicitation documents that tend to restrict competition is called prebid solicitation.
- A. False
- B. True
正解：B
質問 # 62
________ decrease assets and expenses and/or increase liabilities and/or equity
- A. None of all
- B. Journal Entries
- C. Debit
- D. Credit
正解：D
質問 # 63
_____________ involves purposeful misreporting of financial information about the organization that is intended to mislead those who read it.
- A. None of above
- B. Asset misappropriations
- C. Corruption
- D. Fraudulent statement
正解：D
質問 # 64
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 # 65
Which of the following fraud schemes is MOST LIKELY to target a neighborhood of immigrants?
- A. Bait and switch scheme
- B. Advance-fee fraud
- C. Affinity fraud
- D. Social control scheme
正解：B
質問 # 66
Bid-rigging scheme occurs when:
- A. an employee once assists a vendor in winning a contract through a single competitive bidding process.
- B. an employee fraudulently assists a vendor in winning a contract through the competitive bidding process.
- C. an employee does not assist a vendor in winning a contract through the competitive bidding process.
- D. an employee once assists a vendor in winning a contract through a single competitive bidding process.
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. Fake sales
- B. Asset requisition
- C. Inventory usages
- D. All of the above
正解：B
質問 # 68
Entering a sales total lower than the amount actually paid by the customer is called:
- A. Recording a sale procedure
- B. Internal sales audits
- C. All of the above
- D. Underrings a sale
正解：D
質問 # 69
__________ 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. False shipping slip
- D. Altered
正解：C
質問 # 70
A running count that records how much inventory should be on hand is referred to:
- A. Altered inventory
- B. Perpetual inventory
- C. Fictitious inventory
- D. Shrinking inventory
正解：B
質問 # 71
When employees avoid detection in a refund scheme to keep the sizes of the disbursement low, is referred to:
- A. Simple disbursements
- B. Small disbursements
- C. Very small disbursements
- D. None of the above
正解：B
質問 # 72
Which of the following is NOT the reason to bribe employees of the purchaser?
- A. To falsify the bid log
- B. To ensure bid-splitting
- C. To ensure receipt of a late bid
- D. To extend the bid opening date
正解：B
質問 # 73
Natalie, a Certified Fraud Examiner (CFE), is tasked with overseeing cybersecurity protocols for her employer, including identifying potential indicators of intrusion, or unauthorized access, to the organization's computer network. Which of the following could potentially indicate that the organization's network has been accessed or compromised?
- A. When logging into the computer network, employees are reminded to change their log-in passwords before they expire.
- B. Updates to the operating systems of computers on the network are automatically installed to patch vulnerabilities.
- C. Users are being denied access to network files they do not typically use in the normal course of business.
- D. The network is transmitting much more data than usual to recipients outside the country in which the organization is located.
正解：D
質問 # 74
The most common method for billing scheme is:
- A. Accident
- B. None of the above
- C. Tips
- D. Register
正解：C
質問 # 75
Which of the following is an example of a technical security control that organizations can use to secure computer systems and communication networks?
- A. Encryption
- B. Human audits
- C. Penetration testing
- D. Cipher locks
正解：A
解説：
Explanation/Reference: https://purplesec.us/security-controls/#:~:text=Examples%20of%20technical%20controls%20include,Firewalls
質問 # 76
Because sales skimming is an off-book fraud scheme, it is unlikely to be detected by reconciling the sales records to the cash receipts.
- A. False
- B. True
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 # 77
Linda, an assistant bank manager, purchases a new car that she cannot afford on her salary. To make her car payments, she takes money from a customer's account and then adjusts the bank's general ledger to cover the missing amount. Which of the following BEST describes Linda's scheme?
- A. Unauthorized withdrawal
- B. False accounting entry
- C. Unauthorized disbursement of funds
- D. Moving money from dormant accounts
正解：B
解説：
Explanation/Reference: https://www.actionfraud.police.uk/a-z-of-fraud/false-accounting-fraud
質問 # 78
The excess credits (or debits) on the income statement are used to decrease (or increase) the equity account.
- A. True
- B. False
正解：B
質問 # 79
________ increase assets and expenses and/or decrease liabilities and/or equity
- A. Credit
- B. None of all
- C. Journal Entries
- D. Debit
正解：D
質問 # 80
How many accounts are affected in fraudulent accounting entries and therefore same number of categories on the financial statement?
- A. None of above
- B. More than two
- C. One
- D. At least two
正解：C
質問 # 81
____________ is a process by which a bookkeeper records all transactions and can adjust the books.
- A. Financial statement
- B. Accounting Cycle
- C. Journal Entries
- D. None of all
正解：C
質問 # 82
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CFE-Financial TransactionsとFraud-Schemes認定を取得することは、個人が反障害業界で自分のキャリアを前進させるのに役立ちます。雇用主とクライアントに、個人は金融取引と詐欺スキームを強く理解しており、職場での倫理的行動にコミットしていることを示しています。さらに、CFEはしばしばその分野の専門家と見なされており、詐欺調査に関連する法的手続きの証言を提供するよう求められる場合があります。
ACFE CFE-Financial-Transactions-and-Fraud-Schemes認定試験は、キャリアを進め、金融取引と詐欺スキームの専門知識を実証しようとしている詐欺関連分野の専門家にとって貴重な認証です。金融詐欺に関連する幅広いトピックをカバーしており、候補者に特定の教育的および専門的な要件を満たす必要があります。この認定を取得することは、雇用機会の増加、給与の増加、仲間の詐欺防止の専門家のコミュニティへのアクセスなど、多くの利益につながる可能性があります。
CFE-Financial-Transactions-and-Fraud-Schemes試験問題集でCFE-Financial-Transactions-and-Fraud-Schemes練習テスト問題：https://www.jpntest.com/shiken/CFE-Financial-Transactions-and-Fraud-Schemes-mondaishu
無料CFE-Financial-Transactions-and-Fraud-Schemes学習問題集ガイド試験問題解答はここ：https://drive.google.com/open?id=1-4NuLCndZZSN09tEs8XLDVN0GLIKmbmc