[2024年11月]更新のCFE試験問題集合格させるのは2024年最新のCertified Fraud Examiner
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認定詐欺審査官協会（ACFE）は、詐欺試験の分野の専門家に教育と認定を提供する専門組織です。 ACFEが提供する最も権威のある認定の1つは、認定詐欺審査官（CFE）の指定です。 CFE認定は、詐欺調査および予防業界で非常に尊敬されており、世界的に認識されています。 ACFE CFE認定試験は、認定詐欺審査官になりたい専門家の知識とスキルをテストするように設計されています。
ACFE CFE認定試験は、金融取引と詐欺スキーム、法的問題、調査技術、詐欺リスクの管理など、詐欺の検出と予防に関連する幅広いトピックをカバーしています。試験は4つのセクションで構成されており、それぞれが詐欺試験の特定の領域をカバーしています。これらのセクションは次のとおりです。金融取引と詐欺スキーム、法律、調査、詐欺防止と抑止。この試験はコンピューターベースであり、候補者の知識、スキル、および能力を4つの領域のそれぞれにテストする複数選択の質問で構成されています。
質問 # 46
Persuasive evidence of an arrangement does not exist when:
- A. Timings not meet properly
- B. No written or verbal agreement exists.
- C. Revenue and corresponding expenses doesn't match each other.
- D. Capitalized expenses and Liabilities will not be up to satisfied level
正解：B
質問 # 47
__________ may be defined as the offering, giving, receiving or soliciting anything of value to influence an official act.
- A. Corruption
- B. Lacking approval authority
- C. Diverting business to vendors
- D. Bribery
正解：D
質問 # 48
According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.
- A. Credentials
- B. Liabilities
- C. Assets
- D. None of above
正解：C
質問 # 49
A typical issue involving material and fraud would be:
- A. Misappropriations
- B. Quality control
- C. Fraudulent statement
- D. Civil lawsuit
正解：A
質問 # 50
Which of the following is NOT the phase of the bidding process?
- A. Solicitation
- B. Submission
- C. Presolicitation
- D. Postsolicitation
正解：D
解説：
Section: Fraud Prevention and Deterrence
Explanation/Reference:
質問 # 51
Which of the following method is NOT used to detect conflicts of interest?
- A. Underbillings of assets
- B. Tips & Complaints
- C. Interviews with purchasing personnel
- D. Review of vendor ownership files
正解：A
解説：
Section: Fraud Prevention and Deterrence
質問 # 52
What can make it easy for an employee to skim sales or receivables?
- A. Poor collection and recording procedures
- B. Register manipulations and recording procedures
- C. Internal audits and recording procedures
- D. Revenue sources and recording procedures
正解：A
質問 # 53
_________ normally are carried on an organization's books as expenses because they tend to be consumed by the organization within a year of purchase.
- A. Supplies
- B. Assets
- C. Equity
- D. Expenses
正解：A
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 54
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 # 55
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
解説：
Section: Fraud Prevention and Deterrence
質問 # 56
Which of the following are not of Basic types of non-sharable problems?
- A. Physical Isolation
- B. Business reversals
- C. Violation of ascribed obligations
- D. Larceny by Fraud
正解：D
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 57
Financial statement fraud is committed by:
- A. All of the above
- B. Mid and lower level employees
- C. Senior Management
- D. Organized criminals
正解：A
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 58
What can make it easy for an employee to skim sales or receivables?
- A. Poor collection and recording procedures
- B. Register manipulations and recording procedures
- C. Internal audits and recording procedures
- D. Revenue sources and recording procedures
正解：A
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 59
____________ corrupt employees can cause inventory to be fraudulently delivered to themselves or accomplices.
- A. False packing slip
- B. False shipping slip
- C. False credit slip
- D. Fraudulent inventory slip
正解：A
質問 # 60
Which of the following is not the skimming scheme?
- A. Understand sales and receivables
- B. Theft of checks through the mail
- C. Fraud & Cost
- D. Unrecorded sales
正解：C
質問 # 61
Larceny by Fraud or deception means that:
- A. All of the above
- B. Creates or reinforce a false impression
- C. Fails to correct a false impression
- D. Fails to disclose a known lien, adverse claim or other legal impediment
正解：A
質問 # 62
Persuasive evidence of an arrangement does not exist when:
- A. Timings not meet properly
- B. No written or verbal agreement exists.
- C. Revenue and corresponding expenses doesn't match each other.
- D. Capitalized expenses and Liabilities will not be up to satisfied level
正解：B
質問 # 63
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CFE認定試験は、詐欺試験の分野で個人の知識とスキルをテストするように設計されています。この試験は、金融取引と詐欺スキーム、詐欺防止と抑止、調査、および詐欺の法的要素の4つのセクションで構成されています。 CFE試験を受ける資格を得るには、候補者は学士号または同等の教育または経験を持ち、詐欺試験に関連する分野での2年間の専門的経験を持たなければなりません。 CFE認定は業界で高く評価されており、詐欺試験の分野の専門家のキャリアの機会と獲得の可能性を高めることができます。
CFE試験問題集、CFE練習テスト問題：https://www.jpntest.com/shiken/CFE-mondaishu
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