CFE-Fraud-Schemes-and-Financial-Crimes日本語版試験解答、CFE-Fraud-Schemes-and-Financial-Crimes勉強の資料

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

SectionObjectives
Topic 1: Financial Crimes- Banking and Payment Fraud
  • 1. Wire fraud and electronic transfers
    • 2. Check and credit card fraud
      - Money Laundering
      • 1. Placement, layering, integration stages
        Topic 2: Fraud Investigation and Analysis- Evidence collection and documentation
        • 1. Chain of custody principles
          - Data analysis in fraud detection
          • 1. Trend and anomaly identification
            Topic 3: Fraud Schemes- Asset Misappropriation Schemes
            • 1. Skimming and cash larceny
              • 2. Billing and expense reimbursement fraud
                - Financial Statement Fraud
                • 1. Revenue recognition manipulation
                  • 2. Asset overstatement and liability concealment

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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 (Q235-Q240):

                    質問 # 235
                    Which of the following is the MOST ACCURATE statement about the phases of procurements involving open and free competition among contractors?

                    正解：C

                    解説：
                    Detailed Explanation:
                    * Rationale for Correct Answer: In the procurement cycle, the post-award and administration phase involves the actual performance of contractual duties by the awarded contractor(s) and monitoring by the procuring entity. This is consistent with procurement process descriptions in the Fraud Examiners Manual (2020) .
                    * Analysis of Incorrect Options:
                    * B - Needs identification occurs in the presolicitation phase , not solicitation.
                    * C - In presolicitation, the entity defines needs; contractors submit bids during the solicitation phase.
                    * D - The solicitation document is issued during the solicitation phase , not evaluation.
                    * Key Concept: Understanding procurement phases to detect fraud opportunities (e.g., bid rigging, kickbacks).
                    Reference: ACFE Manual, Corruption - Procurement Fraud .


                    質問 # 236
                    Which of the following methods would NOT be helpful in detecting a skimming scheme?

                    正解：A

                    解説：
                    Detailed Explanation:
                    * Rationale for Correct Answer: Skimming involves theft of cash before it is recorded in the books.
                    Examining journal entries for false credits to inventory would detect inventory fraud, not skimming.
                    Therefore, B is not useful for detecting skimming.
                    * Analysis of Incorrect Options:
                    * A - Confirming customer balances can reveal payments that were never posted because they were skimmed.
                    * C - Physical counts may expose discrepancies caused by skimming disguised as inventory shortages.
                    * D - Comparing register totals to actual cash can reveal missing amounts due to skimming.
                    * Key Concept: Skimming detection focuses on reconciling recorded vs. unrecorded cash.
                    Reference: ACFE Manual, Cash Receipts - Skimming Schemes .


                    質問 # 237
                    Which of the following is a common red flag of procurement fraud schemes involving collusion among contractors?

                    正解：B

                    解説：
                    Detailed Explanation:
                    * Rationale for Correct Answer: In collusive bidding , contractors coordinate to submit artificially high or uniform bids , with the appearance of competition. If all contractors submit bids that are consistently low relative to norms, it may indicate collusion to fix prices and share markets.
                    * Analysis of Incorrect Options:
                    * A - More competitors reduces collusion risk, not increases it.
                    * C - Declining prices with new competition is expected in free markets.
                    * D - Not subcontracting is not a standard collusion red flag.
                    * Key Concept: Procurement fraud red flags - bid rigging and collusion.
                    Reference: ACFE Manual, Corruption - Procurement Fraud .


                    質問 # 238
                    Which of the following is a common way that dishonest contractors collude to evade the competitive bidding process?

                    正解：C

                    解説：
                    Detailed Explanation:
                    * Rationale for Correct Answer: Market division and allocation agreements are a classic bid-rigging scheme in which contractors collude to evade competition by assigning territories, customers, or project types among themselves. This undermines free and open competition.
                    * Analysis of Incorrect Options:
                    * B - Fake contracts are not a recognized collusion tactic in competitive bidding.
                    * C - Publishing solicitations in different outlets does not evade competition.
                    * D - Submitting false invoices is fraud, but it occurs after contract award , not during the bidding process.
                    * Key Concept: Bid rigging and collusion in procurement fraud.
                    Reference: ACFE Manual, Corruption - Procurement and Bid-Rigging Schemes .


                    質問 # 239
                    Which of the following statements is TRUE regarding the prevention of inventory theft?

                    正解：A

                    解説：
                    Detailed Explanation:
                    * Rationale for Correct Answer: Prenumbering and controlling shipping documents is a strong preventive measure against inventory theft because it ensures all inventory leaving the warehouse is properly authorized and tracked.
                    * Analysis of Incorrect Options:
                    * A. Same person for requisition and receiving - Violates segregation of duties.
                    * B. Purchasing supervisor counting inventory - Creates conflict; inventory should be counted by independent staff.
                    * D. Same person for shipping and scrap - Increases fraud risk.
                    * Key Concept: Inventory theft prevention - control over documentation.
                    Reference: ACFE Fraud Examiners Manual (2020) , Inventory and Other Assets: Inventory Theft Controls .


                    質問 # 240
                    ......

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