CFE-Fraud-Schemes-and-Financial-Crimes日本語認定 & CFE-Fraud-Schemes-and-Financial-Crimes難易度

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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:

SectionObjectives
Topic 1: Fraud Schemes- Asset Misappropriation Schemes
  • 1. Inventory and asset theft
    • 2. Expense reimbursement fraud
      • 3. Cash theft and skimming
        • 4. Payroll fraud
          - Fraudulent Disbursements
          • 1. Billing schemes
            • 2. Billing shell companies
              • 3. Check tampering
                Topic 2: Financial Crimes- Money Laundering
                • 1. Integration stage
                  • 2. Layering stage
                    • 3. Placement stage
                      - Financial Statement Fraud
                      • 1. Asset overstatement
                        • 2. Expense understatement
                          • 3. Revenue manipulation
                            - Corruption Schemes
                            • 1. Bribery
                              • 2. Conflicts of interest
                                • 3. Kickbacks

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                                  ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes 認定 CFE-Fraud-Schemes-and-Financial-Crimes 試験問題 (Q333-Q338):

                                  質問 # 333
                                  The difference between assets and liabilities is called:

                                  正解：A

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: By definition, Equity (or net assets) represents the residual interest in the assets of an entity after deducting liabilities. This aligns with the basic accounting equation: Assets
                                  = Liabilities + Equity . Thus, the difference between assets and liabilities is Equity .
                                  * Analysis of Incorrect Options:
                                  * B. Expense - A cost incurred in earning revenue, not residual interest.
                                  * C. Revenue - Inflows from operations, not assets minus liabilities.
                                  * D. Income statement - A financial report, not a balance sheet component.
                                  * Key Concept: Equity as residual interest in the accounting equation.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Assets, Liabilities, and Equity .


                                  質問 # 334
                                  Which of the following statements concerning methods that corporate spies use to steal information from other organizations is MOST ACCURATE?

                                  正解：B

                                  解説：
                                  The correct answer is D. Technical surveillance involves using electronic or technical means to collect information that is not available through open sources, including nondocumentary information such as conversations, signals, or communications. This is a recognized method of corporate espionage when used to obtain proprietary or confidential business information. Option A is too narrow and inaccurate because social engineering manipulates people into revealing information or providing access, not primarily desk-file searches. Option B misstates physical infiltration; physical entry can give access to premises, documents, or devices, but exploiting firewalls is a technical attack. Option C incorrectly defines pretexting; pretexting involves using a false identity or fabricated reason to obtain information. Corporate espionage must be distinguished from lawful competitive intelligence.


                                  質問 # 335
                                  Jake is building a cybersecurity training program to educate his company about the different types and vehicles of malware that could threaten the company's network and computer systems. Which of the following statements is MOST ACCURATE?

                                  正解：A

                                  解説：
                                  The correct answer is D. A logic bomb is malicious code hidden in a legitimate program that activates when specific conditions are met, such as a date, event, user action, or system change. Option A incorrectly describes a trapdoor; a trapdoor or backdoor is a hidden entry point that allows access while bypassing normal security controls. Option B describes a keylogger, not an infostealer. Option C describes a trapdoor or backdoor, not a botnet. A botnet is a network of compromised computers controlled by an attacker. The ACFE computer and internet fraud materials classify viruses, worms, Trojan horses, trapdoors, logic bombs, keyloggers, botnets, and other tools as important malware-related cyberfraud concepts.


                                  質問 # 336
                                  Once the expense account is closed, it becomes a historical item and probably will never be reviewed again.

                                  正解：B

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: This is True . After the closing process, expense accounts are reset to zero for the new accounting period. They remain only as part of historical financial statements and supporting records. Because of this, expense accounts can be a target for fraud concealment (fraudulent disbursements), since closed accounts are rarely scrutinized again.
                                  * Analysis of Incorrect Options:
                                  * B. False - Incorrect, as the closing process does make expense accounts historical.
                                  * Key Concept: Expense accounts in fraud concealment - vulnerabilities due to being closed at period end.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraudulent Disbursements - Expense Account Manipulation .


                                  質問 # 337
                                  Requiring senior staff at a publicly traded company to clear company stock purchases or sales with the company's legal department can help to prevent which of the following types of securities fraud schemes?

                                  正解：A

                                  解説：
                                  The correct answer is insider trading. Insider trading occurs when a person who possesses material, nonpublic information buys or sells securities based on that information before it is available to the investing public.
                                  Senior staff of a publicly traded company are more likely to possess confidential information about earnings, mergers, contracts, litigation, or other business developments that could affect the company's stock price.
                                  Requiring legal department preclearance helps prevent trades during blackout periods or when the employee has inside information. Parking involves hiding beneficial ownership of securities, selling away involves unauthorized securities sales outside a firm, and churning involves excessive trading to generate commissions.
                                  The control described is specifically designed to reduce insider trading risk.


                                  質問 # 338
                                  ......

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