CFE-Financial-Transactions-and-Fraud-Schemes問題集でリアル試験問題でテストエンジン問題集でトレーニング
ACFE CFE-Financial-Transactions-and-Fraud-Schemesテスト問題集とオンライン試験エンジン
CFE-Financial-Transactions-and-Fraud-Schemes認定試験の資格を得るには、候補者は最初に認定詐欺試験官協会（ACFE）のメンバーになる必要があります。また、認定された機関からの学士号を最小限に抑え、少なくとも2年間の関連する専門的経験を含む、特定の教育および専門的な要件を満たす必要があります。これらの要件を満たす候補者は、試験を受けるために適用でき、少なくとも75％のスコアで合格して認定されなければなりません。
質問 # 59
Which of the following are not of Basic types of non-sharable problems?
- A. Violation of ascribed obligations
- B. Physical Isolation
- C. Business reversals
- D. Larceny by Fraud
正解：D
質問 # 60
A scheme is classified as a Conflict of interest:
- A. when a dealer must have some kind of dealership interest in the vendor submitting the stock.
- B. when an employee must have some kind of ownership or employment interest in the vendor submitting the invoice.
- C. when a salesman must have some kind of ownership or employment interest in the vendor submitting the sales.
- D. when a purchaser must have some kind of ownership or employment interest in the vendor submitting the purchase.
正解：B
質問 # 61
______________ can be detected by closely examining the documentation submitted with the cash receipts.
- A. Approved transaction
- B. Voided purchases
- C. None of the above
- D. Fictitious refunds
正解：D
質問 # 62
Which of the following statements regarding financial statement disclosures is FALSE?
- A. All information relating to the company must be disclosed in the financial statements, regardless of materiality.
- B. Management must disclose potential losses from ongoing litigation if the related liability is highly likely.
- C. Events occurring after the close of the reporting period that could have a significant effect on the company's financial position must be disclosed.
- D. There is nothing inherently wrong with related-party transactions, as long as they are fully disclosed.
正解：A
質問 # 63
A process by which several bidders conspire to split contracts up and ensure that each gets a certain amount of work is called:
- A. Bid opening
- B. Bid pooling
- C. Bid log
- D. Fictitious Bidding
正解：B
質問 # 64
A ___________ occurs when an employee, manager or executive has an undisclosed economic or personal interest in a transaction that adversely affects the organization.
- A. Financial disclosure
- B. Illegal sale
- C. Conflict of interest
- D. Unauthorized purchase
正解：C
質問 # 65
Which of the following can constitute a bribe, even if the illicit payment is never actually made?
- A. Overbilling in payment
- B. Offering a payment
- C. Corruption in payment
- D. kickback payment
正解：B
質問 # 66
The scheme which reduces victim companies to issue fraudulent payments for goods or services that they have not received is called:
- A. Bogus claims
- B. Billing scheme
- C. Reliance billing
- D. Misappropriate claims
正解：A
質問 # 67
The most basic skimming scheme occurs when:
- A. An employee sells goods or services to a stakeholder, collects the stakeholder's payment and makes record of the sale too.
- B. An employee buy goods or services from a stakeholder, drop the stakeholder's payment and makes record of the purchase too.
- C. An employee buy goods or services from a customer, drop the customer's payment, but makes no record of the purchase.
- D. An employee sells goods or services to a customer, collects the customer's payment, but makes no record of the sale.
正解：D
質問 # 68
Another way to eliminate competition in the solicitation phase of the selection process is to:
- A. Solicit bid-splitting from fictitious vendors
- B. Solicit transaction from fictitious vendors
- C. Solicit bid from fictitious suppliers
- D. None of the above
正解：C
質問 # 69
Once the expense account is closed, it becomes a historical item and probably will never be reviewed again.
- A. True
- B. False
正解：A
質問 # 70
After a government health care program pays for Marco's appendectomy, he files a claim for reimbursement under his private insurance policy for the same procedure. Which type of patient-perpetrated health care fraud scheme is Marco MOST LIKELY committing?
- A. Ineligible claimants scheme
- B. Fictitious claims scheme
- C. Multiple claims scheme
- D. Misrepresentations scheme
正解：D
解説：
Explanation/Reference: https://www.acfe.com/fraud-101.aspx
質問 # 71
When employees avoid detection in a refund scheme to keep the sizes of the disbursement low, is referred to:
- A. Very small disbursements
- B. None of the above
- C. Small disbursements
- D. Simple disbursements
正解：C
質問 # 72
Which of the following is NOT the type of billing scheme?
- A. Invoicing via non-accomplice companies
- B. Invoicing via accomplice companies
- C. Personal purchases with company funds
- D. Invoicing via shell companies
正解：B
質問 # 73
One reason employees might be hesitant to use PO boxes in shell company schemes is that some businesses are specially vary of sending checks to vendors that have street addresses only.
- A. False
- B. True
正解：A
質問 # 74
Which of the following is NOT a common channel through which an organization's proprietary information is compromised?
- A. Mail delivered through a post office box
- B. Company newsletters and contributions to industry publications
- C. Information displayed at an employee's workstation
- D. Staff biographies on company websites
正解：B
解説：
Explanation/Reference: https://www.acfe.com/uploadedfiles/acfe_website/content/documents/managing-business-risk.pdf
質問 # 75
A fabricated name and the post office box that an employee uses to collect disbursements from false billings is called:
- A. Cash generator
- B. Perpetrator check
- C. Shell company
- D. Accomplice residence
正解：C
質問 # 76
For a ghost employee scheme to be successful, which of the following must be TRUE?
- A. The ghost employee must receive payment via direct deposit.
- B. The ghost employee must be a fictitious person.
- C. Paychecks must be generated to someone who does not actually work for the victim company.
- D. Paychecks must be generated to someone who used to work for the victim company.
正解：D
解説：
Explanation/Reference: https://www.acfe.com/uploadedFiles/Shared_Content/Products/Self-Study_CPE/Other_Peoples_Money_2018_Excerpt.pdf (2)
質問 # 77
When situational pressures and perceived opportunities are low and personal integrity is high, occupational fraud is much more likely to occur than when the opposite is true.
- A. False
- B. True
正解：A
質問 # 78
Revenue is recognized when it is:
- A. Realized and Earned
- B. Realized and Evidenced
- C. All of the above
- D. Fictitious and Earned
正解：A
質問 # 79
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. Inventory usages
- C. All of the above
- D. Asset requisition
正解：D
質問 # 80
......
CFE-Financial-Transactions-and-Fraud-Schemes Examは、金融取引、詐欺スキーム、調査技術、法的問題、倫理など、詐欺試験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つのセクションに分かれており、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、詐欺防止と抑止、調査、および詐欺の法的要素。
ACFE CFE-Financial-Transactions-and-Fraud-Schemes問題を提供していますCertified Fraud Examiner問題集と完璧な解答付き：https://jp.fast2test.com/CFE-Financial-Transactions-and-Fraud-Schemes-premium-file.html
信頼され続けるCFE-Financial-Transactions-and-Fraud-Schemes試験のコツとPDF試験材料：https://drive.google.com/open?id=1ct4hzLsxaRqXNyl5mAD0dvEURv0z5VWQ