CFE-Fraud-Schemes-and-Financial-Crimes資格難易度、CFE-Fraud-Schemes-and-Financial-Crimes復習テキスト

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

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

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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 (Q115-Q120):

                                  質問 # 115
                                  Which of the following is FALSE concerning methods that corporate spies generally use to steal information from other organizations?

                                  正解：A

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Corporate spies do use social engineering, but their primary methods include surveillance, infiltration (e.g., posing as employees), and technical monitoring. The statement in option C is false because searching desks/workstations is a tactic, but it is not the primary method.
                                  * Analysis of Incorrect Options:
                                  * A - True; fake badges are a common infiltration tactic.
                                  * B - True; low-level jobs provide physical access.
                                  * D - True; technical surveillance is a recognized method.
                                  * Key Concept: Methods of corporate espionage.
                                  Reference: ACFE Manual, Fraud Prevention and Deterrence - Competitive Intelligence and Espionage .


                                  質問 # 116
                                  Which of the following is a red flag of a Ponzi scheme?

                                  正解：D

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: A major red flag of a Ponzi scheme is when the promoter has custody and control over investor funds with little to no independent oversight. This centralization allows them to use new investor money to pay old investors while concealing losses.
                                  * Analysis of Incorrect Options:
                                  * A - Ponzi operators usually pressure investors to reinvest, not take payouts, to keep funds circulating.
                                  * C - Schemes often involve overly complex or secretive strategies, not simple ones.
                                  * D - Realistic fluctuations based on markets suggest legitimate investing, not a Ponzi scheme (which typically reports steady, unrealistic returns).
                                  * Key Concept: Ponzi schemes rely on lack of oversight, unrealistic returns, and control of funds by promoters.
                                  Reference: ACFE Manual, Fraud Prevention and Deterrence - Ponzi Schemes .


                                  質問 # 117
                                  If the assets are intentionally purchased by the company but simply misappropriated by the fraudster, this is referred to as:

                                  正解：B

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: In a fraudulent purchase scheme , the company legitimately purchases assets, but the fraudster diverts or misappropriates them after acquisition. The purchase itself is real, but the use of the assets is fraudulent.
                                  * Analysis of Incorrect Options:
                                  * A. Inventory larceny scheme - Direct theft without purchase.
                                  * B. Asset receiving scheme - Not a recognized fraud scheme.
                                  * D. Falsify shipping - Involves falsifying shipment records, not post-purchase misappropriation.
                                  * Key Concept: Fraudulent purchases - assets are bought legitimately but stolen afterward.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Inventory and Other Assets - Purchasing and Receiving Schemes .


                                  質問 # 118
                                  A company moves its headquarters to another jurisdiction to take advantage of a lower tax rate. The company is MOST LIKELY using which of the following options?

                                  正解：C

                                  解説：
                                  The correct answer is A. A tax haven is a jurisdiction with low or no tax rates that individuals or entities use to reduce tax obligations. Moving a company's headquarters to another jurisdiction specifically to benefit from a lower tax rate fits the concept of using a tax haven. A secrecy jurisdiction emphasizes financial secrecy, bank secrecy, or laws that limit disclosure of ownership or account information; it might overlap with tax haven activity, but the question focuses on lower tax rates. A tax shelter is an investment or arrangement designed to create tax benefits, such as deductions or deferrals. A jurisdictional deduction is not the best ACFE concept here. The ACFE tax fraud materials discuss tax havens, secrecy jurisdictions, and tax shelters in international tax avoidance and evasion.


                                  質問 # 119
                                  Which of the following options is a red flag of register disbursement schemes?

                                  正解：D

                                  解説：
                                  The correct answer is B. Register disbursement schemes usually involve false refunds or false voids that cause cash to be removed from the register while the records appear to justify the disbursement. An unusually high number of refunds on the register log is a red flag because it might indicate that employees are creating fictitious refund transactions to conceal cash theft. Option A is not suspicious by itself because no gaps in transaction numbers suggests record continuity. Option C is less suspicious because supervisory approval exists, although approvals should still be reviewed. Option D is generally a positive control because supporting documents should exist for voided transactions. The ACFE materials identify refund and void activity as key areas for detecting register disbursement schemes.


                                  質問 # 120
                                  ......

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