[2024年12月21日] 実際のCFCS試験問題集は2024年最新のACFCS練習試験合格させます
2024年最新の実際にあるCFCS問題集テストエンジン試験問題はここにある
質問 # 61
Old Stuff Inc is a high-end antique dealer They regularly have large sales to customers from around the globe.
Recently its account has been receiving several high-value fund transfers from a single overseas company and most of the money is substantially remitted back to the customer in a single transaction as refunds.
This is a red flag for which type of money laundering scheme?
- A. Trade-based
- B. Informal value transfer
- C. Wash trading
- D. Round tripping
正解：D
質問 # 62
A law enforcement agent is investigating a properly within her jurisdiction that she believes may have been purchased with the proceeds of an online Fraud scheme. The property in question is a luxury condominium in a high-end residentialcommunity in a large urban area. It does not appear to be currently occupied and the agent suspects the properly might be used to integrate the fraudster s illicit profits.
After reviewing the case notes collected to date in the investigation the agent determines that the properly was purchased in the name of a shell company formed in another jurisdiction known for a high degree of corporate secrecy The agent is seeking to identity the beneficial owner of the properly to tie its purchase back to the proceeds of the fraud scheme.
Which is Ihe BEST next step in her investigation to find sources ol information that could identify the property's beneficial owner?
- A. Subpoena the title insurance agency that assisted with reviewing and underwriting the transfer ol the property's title
- B. Submit a mutual legal assistance treaty (MLAT) request to the authorities ol the jurisdiction where the shell company is located to ask for their help in the case
- C. Subpoena all financial institutions in the property s surrounding area to determine it any helped facilitate the sale of the property
- D. Conduct physical surveillance on the property and surrounding area to determine who is living in the location
正解：D
質問 # 63
An individual has approached your securities firm with interest in opening an account After an interview, you establish that the individual is an attorney who states that she is representing a consulting company located in another country She saysthatshe is the company s agent and is authorized to open an account on its behalf.
You request the attorney to fill out a questionnaire to gather more information on the consulting company's ownership She takes the forms and agrees to return them within the next few days.
In themeantime,you research the consulting company using public records, social media and other online sources The company's website is vague and online searches return very few results.However,you do find an annual report Irom this year that lists company members and shareholders One minority shareholder appears to beanothercorporation.
The attorney later returns the completed questionnaire You note that several shareholders listed are not the same as those on the annual report When you ask follow-up questions regarding the nature of the business and expectedtransactions,she reiterates that the client is a consulting firm that works in a variety of fields and it expects to conduct transactions with clients located in several different countries.
Which is the BEST next step for your institution to take?
- A. Ask the attorney to certify the owners of the consulting firm and do not move forward with account opening until they have been verified
- B. Research corporate registries and other sources to identify the owner of the company that is the minority shareholder of the consulting firm
- C. Compare the listing of company members and shareholders to the information provided on the consulting firms website
- D. File a suspicious activity/suspicious transaction report on the grounds that the attorney may be involved in illicit activity
正解：D
質問 # 64
A new banking customer is flagged as a politically exposed person (PEP) from a developing country. This country is known for graft corruption, political oppression and very recently kleptocracy. You are an officer at a bank responsible lor determining if the bank will do business with this PEP.
Given your responsibilities as an officer which course of action is MOST ethical?
- A. Download a law enforcement report about the PEP from WikiLeaks
- B. Contact the country's government regulator notifying them that the PEP is attempting to open an account and inquire as to the PEP's perceived status
- C. Contact your personal network of compliance peers to see if they have filed any reports against the PEP in the past
- D. While your employer does not forbid accounts from this country, recommend that enhanced due diligence be performed andthe customer be put on high-risk review
正解：C
質問 # 65
During a sanctions compliance audit, it is discovered that ABC Company, a corporate client of a financial institution, has subsidiaries operating in countries subject to comprehensive sanctions. What is the financial institution's obligation regarding its business relationship with ABC Company?
- A. Conduct enhanced due diligence on ABC Company and its subsidiaries to assess sanctions risk.
- B. Seek approval from senior management before taking any action regarding the business relationship.
- C. Immediately terminate all business relationships with ABC Company and its subsidiaries.
- D. Continue business relationships with ABC Company while monitoring transactions involving its subsidiaries.
正解：A
質問 # 66
A small but very successful construction company is expanding rapidly Having quickly gone from just a few employees to a larger staff the company's managers have become concerned about the possibility for internalTheftand fraud, and are implementing compliance measures.
The company promotes one of its current HR employees to be the new head of compliance It institutes a new whistleblower policy in which all employees are required to report suspicious behavior or transactions directly to their immediate supervisor who will escalate as necessary.
The company also institutes a gifts and entertainment policy that restricts promotional expenses for the company's sales staff and any managersthatinteract with clients and vendors Finally the company starts a selective review process for all invoices above a certain threshold subjecting them to senior management review.
Based on this scenario which is the MOST significant weakness in the company's efforts to detect and prevent internal financial crime?
- A. The promotion of a current employee as head of compliance - Compliance officers should always be hired externally to minimize the chances of internal fraud
- B. The gifts and entertainment policy - The policy is not comprehensive enough and should include all company employees not only sales staff and management
- C. The Policy ofinvoice review - All invoices should be subject to senior management approval not only those above a certain level
- D. Thewhistleblowerpolicy - Reporting should never go through the company's business lines it should lake place anonymously
正解：D
質問 # 67
A pharmaceutical company is developing a new Alzheimer's drug All of the employees are subject to confidentiality agreements because the drug has not been publicly announced One of the employees talks to his doctor about this new drug.
Which are the possible crimes resulting from this breach of confidentiality? Choose 2 answers
- A. The doctor collaborates with friends and family to invest in the company
- B. The doctor asks to be included on the clinical trials of the drug thereby benefitting his own practice
- C. The doctor broadcasts the news about this new drug to his Alzheimer's patients. giving them false hope
- D. The doctor decides to buy stock in the pharmaceutical company
正解：A、D
質問 # 68
Ms. Rodriguez, the compliance officer at XYZ Bank, is reviewing the bank's sanctions screening process.
She notices that the screening system has a high rate of false positives, leading to delays in processing transactions. What is the most effective approach for Ms. Rodriguez to improve the efficiency of the sanctions screening process?
- A. Increase the threshold for triggering sanctions alerts to reduce the number of false positives.
- B. Implement manual review procedures for all transactions flagged as potential matches.
- C. Disable the sanctions screening system to eliminate false positives altogether.
- D. Enhance the screening system with advanced technologies such as machine learning and artificial intelligence.
正解：D
質問 # 69
You are in charge of network security for a national financial institution. Despite your best efforts you have suffered a major data breach due to overseas hackers. You are now tasked with reacting to that breach.
Which action should you take immediately?
- A. Terminate all external connections to devices that hold sensitive customer data
- B. Deploy a new set of proxy firewalls to your intranet
- C. Reconfigure all of your access devices lo refuse connections for any IP address that is international
- D. Identify the sensitivity of the data and level of impact on the organization
正解：A
質問 # 70
Which activity would likely be involved in the integration stage ofmoney laundering?
- A. Wiringlandsto off-shore banks
- B. Transferring funds between multiple shell corporations
- C. Depositing international money orders
- D. Buying or selling properly by a shell company
正解：D
質問 # 71
As an internal auditor for a commercial financial institution you are reviewing fixed term loans to a commercial customer that you are convinced were used to launder proceeds of crime.
Which three situations support your suspicion of money laundering? Choose 3 answers
- A. Repayment firms were not followed and the loan was fully repaid early
- B. The company's CFO is Ihe son-in-law of the Minister of Defense for a neighboring country
- C. Loan proceeds were partly disbursed by wire to a higher risk country with strict customer privacy laws
- D. The customer is now classified as higher credit risk and would no longer qualify for a loan
正解：A、B、C
質問 # 72
During a routine organizational overview of financial crime controls, Mr. Garcia, the compliance officer, notices a significant increase in the number of false positives generated by the transaction monitoring system.
What is the most appropriate action for Mr. Garcia to take?
- A. Review and adjust the parameters of the transaction monitoring system.
- B. Request additional resources for the compliance department.
- C. Ignore the increase in false positives as they are common in such systems.
- D. Immediately suspend all transactions until the issue is resolved.
正解：A
質問 # 73
A fraud analyst is concerned that the company's reloadable prepaid card program could be abused by terrorist financiers and wants to ensure the data supplied to the detection system is sufficient for assisting with investigations.
Which data element would be Ihe MOST difficult for the analyst to obtain?
- A. Transaction details including ATM location or merchant
- B. The name of the person who loaded the card with funds
- C. The network of the loading system
- D. The name of the cardholder
正解：B
質問 # 74
You are a federal investigator who is trying to determine if a privately held company is evading taxes through an offshore shell corporation.
Which document would be MOST helpful to determine the beneficial owner of the shell corporation?
- A. A power of attorney that grants the privately held corporation control over the shell corporation
- B. Invoices from the privately held company for exported products
- C. Previous lax filings of Ihe shell corporation in its home jurisdiction
- D. A business license lor Ihe operation of the shell corporation
正解：A
質問 # 75
An examiner with a federal regulatory agency has been looking into complaints against a securities broker dealer who is suspected of selling fraudulent high-yield bonds to clients The broker-dealer had been offering these bonds for the last eighteen months.
A few weeks ago when several clients asked to withdraw the funds they had invested in the bonds, they received vague and seemingly evasive responses from the broker. Since then, the broker has been unresponsive and has not returned to her office.
The investigator has obtained the broker-dealer s bank account records for the past two years by court order and is currently analyzing canceled checks written on the account.
What information would the investigator be most likely to learn from reviewing these checks?
- A. Persons who may have received payments (from the broker during the fraud scheme
- B. Payments from the broker's account that were reversed or stopped
- C. The names of persons who invested in the suspected fraud scheme
- D. An approximate amount of funds the broker-dealer obtained via fraud
正解：A
質問 # 76
In your job as an analyst with a securities regulator you are reviewing the movement and volatility in penny stocks. As part of your daily work, you review reports and you encounter this chart in the chart the dotted line represents the closing price and the bars represent average daily volume.
Which type of securities fraud should you begin investigating?
- A. Insider trading
- B. Cherry picking
- C. Front running
- D. Market manipulation
正解：D
質問 # 77
Which fraud channel is used lo steal personal identifying information from your computer?
- A. DoS (denial-of service) attack
- B. Vishing
- C. Spooling
- D. Malware
正解：D
質問 # 78
In an attempt to ensure the selection of his bid for a government project in a foreign country Mr. Jones decided to pay off a foreign official who had the ability to influence the process Mr. Jones created a shell company to conduct the transaction.
In exchange for this influence Mr. Jones created a series of invoices that made it appear as if his shell company owed money to Ihe foreign official Mr. Jones wired money from his bank account in the US to the shell company in the foreign jurisdiction for credit to the government official Unfortunately for Mr. Jones, the official did not keep his promise and Jones did not gel the bid.
When did money laundering FIRST occurs?
- A. When Mr. Jones created the shell company
- B. When Mr. Jones wired the funds to the shell company
- C. When Mr. Jones generated a series of false invoices
- D. When Mr. Jones transferred funds from the shell company to the public official
正解：B
質問 # 79
An international construction company was bidding on a large contract to redevelop and modernize a hydroelectric power system in a central Asian country. Theprojectwas being administered by an agency in the country's federal government but federal officials directed the company to contact a number of local officials for additional details on the project and its scope The company later wins its bid for the redevelopment contract and completes the protect.
A year later an internal auditor is conducting a routine review of past projects and notices certain irregularities in the bidding process for Ihe power system redevelopment. All of the company's major competitors had been rejected in the first round of bidding despite offering competitive pricing of the other firms considered in later rounds of bidding most were small companies and several were incorporated recently in the country where the project was taking place All of them put in bids that were higher or much lower than the company's winning bid.
The auditor is concerned that these unusual findings may indicate the company won its bid through a corruption scheme involving government officials. Which further finding BEST supports this possibility?
- A. The company won the bid and then subcontracted work to several of the smaller local firmsthathad also submitted bids
- B. The company s total costs for the project came in at 3% higher than the estimated costssubmittedduringthe bidding process
- C. Officials from the federal agency appeared to have limited contact with the local officials during the bidding process
- D. At least one of the companies that submitted a competing bid appears to be a sole proprietorship incorporated in another country
正解：C
質問 # 80
WhichtransactionMOST likely suggests the integration stage of money laundering?
- A. Deposits of large amounts of cash
- B. Large cash purchase of prepaid cards
- C. multi-countryimport/export invoices
- D. Multiple electronic fundstransfersbetween shell companies
正解：C
質問 # 81
Recently your database of customer records was compromised and hundreds of thousands of customer's personal data was stolen Based on the feedback from your customers you have surmised that the following occurred.
* Using the stolen customer information a personalized email was sent to all of the customers Irom the criminals with a significant amount of personal information in them to appear legitimate directing them to a fake website mimicking yours
* That fake website captured logins and passwords from customers for later use
* The criminals then used the logins and passwords to wire funds from those accounts to offshore accounts that they controlled Which type of attack is this?
- A. Login capture
- B. Spear phishing
- C. Man-in-the-middle
- D. Key logging
正解：B
質問 # 82
The money laundering control officer at a bank has determined that there are three business accounts at the bank that are conducting related high velocity transactions that do not match the profile for the stated business activities of the account. Further investigation determines that the signatories of the three accounts were joint defendants in a civil fraud lawsuit ten years earlier.
Which action must the money laundering control officer at the bank lake?
- A. Contact the government investigators and report his suspicion that the accounts may be part of a fraud scheme
- B. Arrange individual meetings with the account holders and inquire about the transactions
- C. Freeze the accounts until further investigation can be made
- D. Prepare a Suspicious Activity or Transaction Report (i.e. SAR or STR) and file it with the Financial intelligence Unit (FIU) in the jurisdiction where the bank conducts operations
正解：D
質問 # 83
You are a law enforcement agent who has received an anonymous tip about suspicious financial activities at Labor Way Inc. a company in your jurisdiction. Labor Way contracts with large corporations internationally to provide temporary employees, and handles payroll processing and lax withholding lor its temporary employees.
You begin an investigation into Labor Way and discover the following information:
* Labor Way's corporate bank account was opened in the name of a law firm that is acting as nominee
* Labor Way's financial records show a sharp increase in revenues and a corresponding increase in temporary employment contracts over the past two years
* Labor Way's transaction history shows periodic withdrawals of large amounts of cash that correspond with its payroll coming due
* Labor Way has recently gained a number of clients in other countries (where it is not located) including several in which it did not previously operate Based on (his information which is your MOST likely conclusion?
- A. Labor Way may be committing internal accounting fraud due to the substantial and unexplained increase in revenues
- B. Labor Way may be involved m a terrorist financing scheme because it has recently entered into contracts in overseas indications to which it has no prior business connections
- C. Labor Way may be committing employment tax fraud because its transaction records indicate it is paying all of US temporary employees in cash
- D. Labor Way may be involved in a money laundering scheme due to the presence of a beneficial owner who is hiding behind the nominee account
正解：D
質問 # 84
Company A is a New Jersey-based company, that trades in the metals industry and has been in business for less than two years. To augment their financing, they approach several banks to obtain loans to be repaid in
180 days. The collateral for the loans is the receivables. When the banks ask Company A for documentation to support the receivables, they are presented with documentation that suggests the receivables are coming from customers in various industries none of which have anything to do with metals.
Which is a red flag of illegal incoming revenue to an entity?
- A. The loans are very short-term and should not be used to augment their financing
- B. The receivables transactions have no business or apparent lawful purpose related to the metals industry
- C. A relatively young company approaching several banks for a loan is very unusual
- D. it is very unusual for a company to secure a loan based on receivables from other companies
正解：D
質問 # 85
Which two features of hawala make it particularly attractive to terrorist financing? Choose 2 answers
- A. The hawala system generates a great deal of profits often used for terrorist financing
- B. Hawala utilizes wire transfers thereby making it harder for authorities to track
- C. The value of the transaction can be transferred across jurisdictions without the need for a hard currency transfer
- D. The nature of the hawala system is based on trust making formal records unnecessary
正解：C、D
質問 # 86
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