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準備CFE-Financial-Transactions-and-Fraud-Schemes試験2022年最新のCertified Fraud Examiner無制限100問題
ACFE CFE-Financial-Transactions-and-Fraud-Schemes 認定試験の出題範囲：
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質問 19
Which of the following statements is FALSE with regard to counterfeit credit and debit cards?
- A. Counterfeit credit and debit card schemes often involve collusion with merchants or a merchant's employees.
- B. Counterfeiters create phone credit and debit cards through the use of what is commonly referred to as
"blank plastic". - C. Credit and debit card holograms are difficult to reproduce.
- D. The production of counterfeit credit and debit cards is too complicated for the use of high-speed printing facilities.
正解: D
解説:
Explanation/Reference: https://www.usatoday.com/story/news/nation/2014/09/03/stolen-credit-cards-fenced-on-the-dark-web/15020053/
質問 20
Which of the following is not the skimming scheme?
- A. Unrecorded sales
- B. Theft of checks through the mail
- C. Understand sales and receivables
- D. Fraud & Cost
正解: D
質問 21
According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.
- A. Assets
- B. Credentials
- C. Liabilities
- D. None of above
正解: A
質問 22
How many accounts are affected in fraudulent accounting entries and therefore same number of categories on the financial statement?
- A. At least two
- B. One
- C. None of above
- D. More than two
正解: B
質問 23
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. Forced Assets
- B. Intangible Assets
- C. Tangible Assets
- D. None of above
正解: B
質問 24
Which of the following is NOT an indicator of insider cyberfraud?
- A. Exception reports are not reviewed and resolved.
- B. Production programs are run during normal business hours.
- C. Access logs are not reviewed by management.
- D. Access privileges are beyond those required to perform assigned job functions.
正解: D
解説:
Explanation/Reference: https://www.acfe.com/article.aspx?id=4295013393
質問 25
Which of the following is the MOST ACCURATE statement about the phases of procurements involving open and free competition?
- A. In the post-award and administration phase, the procuring entity identifies its needs and develops the criteria used to award the contract.
- B. In the bid evaluation and award phase, the procuring entity fulfills its duties through the performance of its contractual obligations.
- C. In the presolicitation phase, the procuring entity issues the solicitation document.
- D. In the solicitation phase, prospective contractors prepare and submit their bids.
正解: C
質問 26
The most common method of detection in corruption cases is:
- A. Tips
- B. Internal controls
- C. Internal audits
- D. By accident
正解: A
質問 27
The amount of cash on hand in a register may be compared to the amount showing in the register tape in order to detect _______.
- A. Employee theft
- B. Occupational frauds
- C. Recorded sales
- D. Internal audits
正解: A
質問 28
Which of the following is NOT the aspect of inventory purchase?
- A. inventory for the year 2 will be much greater than year 1.
- B. Increase sales in year 2 are unexpected and purchase of inventory does not keep pace with the sales.
- 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: A
質問 29
Physical assets including _________ and ________ are the most commonly misappropriated noncash asset in our study.
- A. Interest & Collusion
- B. Inventory & Equipment
- C. Inventory & Purchase
- D. Sales & Equipment
正解: B
質問 30
Which of the following is a recommended method for safeguarding an organization's proprietary information?
- A. Requiring employees to take notes and keep drafts related to confidential projects
- B. Changing locks and reprogramming door access codes every three to five years
- C. Classifying data into categories according to value and sensitivity levels
- D. Mandating that all employees sign noncompetition agreements
正解: C
質問 31
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. Bribery
- B. Overbilling
- C. Corruption
- D. Conflict of interest
正解: C
質問 32
Which of the following ratios can be used to assess a company's ability to meet sudden cash requirements?
- A. Debt-to-equity ratio
- B. Asset turnover ratio
- C. Receivable turnover ratio
- D. Quick ratio
正解: B
解説:
Explanation/Reference: https://www.investopedia.com/ask/answers/062215/what-are-financial-risk-ratios-and-how-are-they-used-measure-risk.asp
質問 33
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 34
Which of the following statements about corporate espionage is CORRECT?
- A. Corporate espionage is the process by which competitor data re assembled into relevant, accurate, and usable knowledge.
- B. Corporate espionage involves the use of illegal, clandestine means to acquire information for commercial purposes.
- C. Corporate espionage and competitive intelligence are synonymous terms.
- D. Corporate espionage is considered to be a legitimate business function.
正解: B
解説:
Explanation/Reference: https://en.wikipedia.org/wiki/Industrial_espionage
質問 35
__________ is required if and when officers, executives or other persons in trusted positions become subjects of a criminal indictment.
- A. Resource diversion
- B. Turnaround sale or flip
- C. Disclosure
- D. Conflict of interest
正解: C
質問 36
Financial statement fraud can BEST be describes as:
- A. The intentional or accidental misstatement of amounts in the financial statements
- B. The deliberate misrepresentation of a company's financial condition
- C. The intentional understatement of assets or overstatement of liabilities on the balance sheet
- D. The misstatement or omission of financial information for the purpose of personal gain
正解: C
解説:
Explanation/Reference: https://www.investopedia.com/articles/financial-theory/11/detecting-financial-fraud.asp
質問 37
______________ can be detected by closely examining the documentation submitted with the cash receipts.
- A. None of the above
- B. Fictitious refunds
- C. Voided purchases
- D. Approved transaction
正解: B
質問 38
Which of the four basic measures, if properly installed and implemented may help prevent inventory fraud?
- A. Proper documentation, physical padding, independent checks and physical safeguards
- B. Proper documentation, segregation of duties, independent checks and physical safeguards
- C. Proper documentation, segregation of duties, independent checks and inventory control
- D. prenumbered affiliations, segregation of duties, independent checks and physical safeguards
正解: B
質問 39
A ____________ can be very costly for an organization to undertake, both in terms of money and time spent.
正解:
解説:
Civil lawsuit
質問 40
Which of the following is MOST ACCURATE concerning common methods that identity thieves use to steal information?
- A. Searching for sensitive personal information on used mobile phones purchased from a reseller is an example of dumpster diving.
- B. Vishing involves using an imitation website to trick targets into revealing personal or business information.
- C. Stealing a credit card number by watching someone enter it on a computer is an example of shoulder surfing.
- D. Baiting is defined as the practice of manipulating people into revealing personal or business information.
正解: B
解説:
Explanation/Reference: https://www.pandasecurity.com/en/mediacenter/mobile-security/what-is-vishing/
質問 41
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 42
Which of the following scenarios is an example of upcoding?
- A. Dr. Hernandez uses four procedure codes when submitting a claim for a coronary bypass he performed that is supposed to be billed using a single procedure code.
- B. Margot inflates a medical bill she is seeking reimbursement for by adding an additional digit to the amount charged.
- C. Dr. Johnson, a psychiatrist, regularly sees patients for sessions lasting less then forty minutes, but she submits the claims with a code that indicates the sessions were sixty minutes long.
- D. Victor receives payment in exchange for undergoing an unnecessary medical procedure that is then billed to his health care program.
正解: C
解説:
Explanation/Reference: https://www.acfeinsights.com/acfe-insights/2018/12/12/health-care-fraud-5-common-billing-schemes
質問 43
Which of the following statements describes a best practice for preventing contract and procurement fraud?
- A. Companies should permit the person who maintains the vendor master file to have the authority to approve invoices for payment.
- B. Companies should have vendor-monitoring procedures that are based on the red flags of the vendor schemes that pose the greatest risk.
- C. Companies should restrict the monitoring of their procurement activities to once a year to ensure comparability over time.
- D. Companies should not conduct background checks on vendors until after they are added to the vendor master file.
正解: B
解説:
Explanation/Reference: https://www.fraudconference.com/31/post-cpf.aspx
質問 44
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