[2024年11月]更新のACFE CFE問題集とリアルな試験問題
2024年最新のCFEのPDF最近更新された問題
CFE試験は、詐欺防止と抑止、金融取引と詐欺スキーム、調査、詐欺の法的要素の4つの重要な分野で、詐欺試験官の知識、スキル、能力をテストするように設計されています。試験は4つのセクションで構成されており、それぞれがこれらの領域の1つをカバーし、世界中のテストセンターで電子的に管理されています。試験は厳格であり、重要な準備が必要ですが、それを渡すと、詐欺の予防と検出に関する高いレベルの専門知識が示されています。
CFE試験は、500問の多肢選択問題からなるコンピュータベースのテストです。受験者は4時間以内に試験を完了する必要があり、世界中のテストセンターで実施されます。この試験は、詐欺調査官に必要な知識、スキル、能力をテストすることを目的としており、詐欺を発見し、防止し、調査を行い、結果を明確かつ簡潔に提示する能力を評価します。
質問 # 68
Multiple cashiers operate from a single cash drawer without separate access codes is a red flag for:
- A. Force inventory scheme
- B. Fraudulent scheme
- C. Register scheme
- D. Disbursement scheme
正解：C
質問 # 69
According to fraud tree, cash has three following schemes:
- A. Skimming, cash larceny and fraudulent disbursements
- B. Cash larceny, cash distribution and fraudulent disbursements
- C. Fraud analysis, skimming and cash misappropriations
- D. Cash distribution, skimming and fraud analysis
正解：A
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 70
Which counts sometimes can give rise to inventory theft detection?
- A. None of the above
- B. Perpetual inventory counts
- C. Concealment inventory counts
- D. Physical inventory counts
正解：D
質問 # 71
__________ can be defined as conduct detrimental to the organization and to the employee.
- A. Employee theft
- B. Employee deviance
- C. All of the above
- D. Employee fraud
正解：B
解説：
Section: Fraud Prevention and Deterrence
質問 # 72
According to Hollinger and Clark for Policy development, management must pay attention to:
- A. Enforcement of sanctions
- B. Neither A nor B
- C. A clear understanding regarding theft behavior
- D. Both A & B
正解：D
解説：
Section: Investigation
質問 # 73
"Anticipate possible losses and omit potential profits", this results in:
- A. Bearing accounting
- B. Asymmetrical accounting
- C. Symmetrical accounting
- D. Playing accounting
正解：B
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 74
Perceived certainty of detection is directly related to employee theft for respondents in all industry sectors, that is the stronger the perception that theft would be detected, the more the likelihood that the employee would engage in deviant behavior.
- A. True
- B. False
正解：B
質問 # 75
The prime targets for skimming schemes which are hard to monitor and predict such as late fees and parking fees, are:
- A. Recorded sales
- B. Register manipulations
- C. Revenue sources
- D. Internal audits
正解：C
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 76
Entering a sales total lower than the amount actually paid by the customer is called:
- A. Internal sales audits
- B. Recording a sale procedure
- C. All of the above
- D. Underrings a sale
正解：D
質問 # 77
_________ revenues involve the recording sales of goods or services hat did not occur.
- A. Red flag revenues
- B. Fictitious or fabricated revenues
- C. Financial revenues
- D. Concealed revenues
正解：B
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 78
_________ 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. Assets
- B. Expenses
- C. Equity
- D. Supplies
正解：D
質問 # 79
Placing any restriction in the solicitation documents that tend to restrict competition is called prebid solicitation.
- A. True
- B. False
正解：A
質問 # 80
Which of the following factors is NOT included in most financial statement schemes?
- A. Concealed liabilities and expenses
- B. Fictitious revenues
- C. Persuasive Evidence
- D. Improper asset valuations
正解：C
質問 # 81
Employees steal an incoming payment and then place the incoming funds in an interest bearing account for:
- A. Concealing the fraud
- B. All of the above
- C. Converting stolen checks
- D. Short-term skimming
正解：D
質問 # 82
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. Conflict of interest
- D. Corruption
正解：D
質問 # 83
Which of the following is not the skimming scheme?
- A. Understand sales and receivables
- B. Fraud & Cost
- C. Theft of checks through the mail
- D. Unrecorded sales
正解：B
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 84
__________ may be defined as the offering, giving, receiving or soliciting anything of value to influence an official act.
- A. Bribery
- B. Corruption
- C. Lacking approval authority
- D. Diverting business to vendors
正解：A
質問 # 85
How many accounts are affected in fraudulent accounting entries and therefore same number of categories on the financial statement?
- A. At least two
- B. More than two
- C. One
- D. None of above
正解：C
質問 # 86
When employees avoid detection in a refund scheme to keep the sizes of the disbursement low, is referred to:
- A. Simple disbursements
- B. None of the above
- C. Small disbursements
- D. Very small disbursements
正解：C
質問 # 87
Which of the following are the classifications for the Corruption?
- A. Overbilling, bribery, bid-ridding and illegal gratuities
- B. Corruption, bribery, economic extortion, conflicts of interest
- C. Bribery, economic extortion, illegal gratuities and conflicts of interest
- D. economic extortion, bribery, illegal gratuities and corruption
正解：C
質問 # 88
The person or persons who have access to __________ are often the targets of unethical vendors seeking an advantage in the process.
- A. Sealed bids
- B. Tailor specifications
- C. General purchasing
- D. Bid-splitting
正解：A
解説：
Section: Fraud Prevention and Deterrence
質問 # 89
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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。
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