我受不了現在的生活和工作了，想做別的工作。你現在有這樣的想法嗎？但是，怎樣才能做更好的工作呢？你喜歡IT嗎？想通過IT來證明自己的實力嗎？如果你想從事IT方面的工作，那麼參加IT認定考試，取得認證資格是非常有必要的。你現在要做的就是參加被普遍認可的、有價值的IT資格考試。從而打開你職業生涯的新的大門。關於ACFE的CFE-Fraud-Schemes-and-Financial-Crimes考試，你一定不陌生吧。取得這個資格可以讓你在找工作的時候得到一份助力。什麼？沒有信心參加這個考試嗎？沒關係，你可以使用Fast2test的CFE-Fraud-Schemes-and-Financial-Crimes考試資料。
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Asset Misappropriation – Cash Receipts | 5–10% | - Prevention and detection methods - Cash larceny schemes - Cash skimming schemes |
| Topic 2: Corruption Schemes | 5–10% | - Conflicts of interest - Bribery and kickbacks - Illegal gratuities and extortion |
| Topic 3: Identity Theft | 1–5% | - Prevention and detection - Types and techniques |
| Topic 4: Financial Statement Fraud | 10–15% | - Detection and red flags - Revenue and asset overstatements - Expense and liability understatements - Timing and disclosure manipulations |
| Topic 5: Industry-Specific Financial Crimes | 15–25% | - Financial institution fraud - Insurance fraud - Cyber-enabled and cryptocurrency fraud - Real estate and securities fraud - Healthcare fraud |
| Topic 6: Theft of Data and Intellectual Property | 5–10% | - Corporate espionage - Data and IP theft methods - Safeguarding proprietary information |
| Topic 7: Asset Misappropriation – Non-Cash Assets | 5–10% | - Misuse of assets - Concealment techniques - Inventory and equipment theft |
| Topic 8: Accounting Concepts | 5–10% | - Recording and summarizing transactions - Basic accounting principles - Financial statements structure - Internal control fundamentals |
| Topic 9: Asset Misappropriation – Cash Disbursements | 10–15% | - Billing schemes - Expense reimbursement schemes - Check and payment tampering - Payroll schemes |
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問題 #158
What can make it easy for an employee to skim sales or receivables?
答案：D
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Weak or poor collection and recording procedures create opportunities for employees to skim. Without strong controls over cash receipts and documentation, employees can divert funds without detection.
* Analysis of Incorrect Options:
* A. Revenue sources and recording procedures - Too general; it is weak procedures that matter.
* C. Internal audits and recording procedures - Audits help detect fraud, not enable it.
* D. Register manipulations and recording procedures - Describes concealment, not the root cause.
* Key Concept: Control weaknesses enable skimming.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Cash Receipts - Causes and Opportunities for Skimming .
問題 #159
A fraudster poses as ABC Organization's chief executive officer (CEO) and sends an email to an employee requesting that company funds be transferred to an account that the fraudster owns. This is an example of which of the following types of fraud schemes?
答案：D
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: This scheme is a business email compromise (BEC) , also known as CEO fraud. Fraudsters impersonate high-ranking executives to trick employees into transferring money or disclosing confidential information.
* Analysis of Incorrect Options:
* A. Reverse social engineering - Involves the fraudster posing as a helper and then exploiting the victim, not impersonating executives.
* B. Executive email attack - A generic term, but the ACFE recognizes BEC as the precise classification.
* C. Electronic piggybacking - Refers to unauthorized access through another user's session, not impersonation.
* Key Concept: Social engineering and cyber-enabled fraud - BEC schemes.
Reference: ACFE Manual, Fraud Prevention and Deterrence - Business Email Compromise .
問題 #160
The principal way to detect omitted credits from books of account is through:
答案：C
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Trend analysis is one of the most effective ways to detect omitted credits. By analyzing patterns in revenue, expenses, or balances over time, discrepancies such as missing credits become apparent. Forensic examiners rely on comparative financial analysis to identify anomalies that suggest manipulation.
* Analysis of Incorrect Options:
* A. Forced Balance - Describes concealment, not detection.
* C. Expense account - Accounts can be manipulated but are not detection methods.
* D. None of all - Incorrect, since trend analysis is correct.
* Key Concept: Analytical procedures (trend analysis) in fraud detection.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Examination Techniques
- Analytical Procedures .
問題 #161
A journal in which all sales made on credit or cash are listed is:
答案：D
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: The accounts receivable journal (also called the sales journal) records all sales transactions, whether on credit or cash. It provides a detailed subsidiary record of customer accounts and sales activity.
* Analysis of Incorrect Options:
* A. Disbursement journal - Records cash outflows, not sales.
* C. Accounts payable journal - Records amounts owed to vendors, not sales.
* D. General journal - Records miscellaneous entries not suited to specialized journals.
* Key Concept: Special journals - sales activity recorded in the accounts receivable journal.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Subsidiary Journals .
問題 #162
Which of the following offender types are people who take the money and run away?
答案：B
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: According to the Fraud Examiners Manual (2020 International Edition) , offenders can be categorized into types. Absconders are individuals who commit fraud and immediately flee with the proceeds ("take the money and run"). They differ from long-term violators who maintain their frauds for extended periods while concealing them. Thus, the correct answer is A.
Absconders .
* Analysis of Incorrect Options:
* B. Long-term violators - These offenders commit frauds over a long period and often maintain their positions of trust while continuing the scheme.
* C. Offender types - Too vague; not a specific classification.
* D. None of the above - Incorrect, since "Absconders" directly matches.
* Key Concept: Offender Typologies - distinguishing between absconders and long-term violators in occupational fraud.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Theory - Types of Offenders .
問題 #163
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