CFE-Fraud-Schemes-and-Financial-Crimes学習資料、CFE-Fraud-Schemes-and-Financial-Crimes資格問題集

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

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

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                    CFE-Fraud-Schemes-and-Financial-Crimes資格問題集、CFE-Fraud-Schemes-and-Financial-Crimesトレーリング学習

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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 (Q258-Q263):

                    質問 # 258
                    Which of the following scenarios BEST describes a method commonly used to make corrupt payments in corruption schemes?

                    正解：A

                    解説：
                    The correct answer is B. Corrupt payments are not limited to direct cash bribes; they may be disguised as gifts, meals, travel, entertainment, loans, discounts, consulting fees, or other benefits. Paying a recipient's travel and entertainment expenses with a credit card provides something of value to the recipient and can be used to influence official or business decision-making. Option A is not the best answer because renting property from the recipient at below-market rent benefits the payer, not the recipient. Option C similarly benefits the payer if the recipient overpays. Option D is not corrupt as stated because the loan is legitimate and has a high interest rate, not favorable terms. The professional focus is whether value is transferred to influence conduct.


                    質問 # 259
                    In accordance with the accounting equation, which of the following actions would conceal the fraudulent removal of a liability from the books?

                    正解：B

                    解説：
                    The correct answer is A because the accounting equation is Assets = Liabilities + Owners' Equity. If a fraudster removes a liability from the books, total liabilities decrease. To keep the equation balanced without drawing attention to the improper removal, the fraudster could increase another liability account. This offsets the decrease and keeps total liabilities from appearing reduced. Decreasing owners' equity or creating a fictitious expense would further reduce the right side of the equation and would not conceal the removal in the same way. Increasing an asset would increase the left side, worsening the imbalance unless another entry were also made. The ACFE accounting concepts materials explain that understanding debit-credit relationships and the accounting equation is essential in detecting concealment entries.


                    質問 # 260
                    By what accountant means that the financial figures presented by the company are at least as much as reflected in the statements, if not more.

                    正解：D

                    解説：
                    Detailed Explanation:
                    * Rationale for Correct Answer: The conservatism principle in accounting means that financial statements should not overstate assets or income and should anticipate possible losses. Thus, the amounts shown should be at least as much as reflected, if not more. This ensures users are not misled by overly optimistic figures.
                    * Analysis of Incorrect Options:
                    * A. Fraudulent statement - Involves intentional misrepresentation, not a principle of accounting.
                    * B. Misappropriations - Theft of assets, unrelated to valuation principles.
                    * D. Matching - Refers to aligning expenses with related revenues, not conservatism.
                    * Key Concept: Conservatism principle - caution in financial reporting.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Conservatism in GAAP .


                    質問 # 261
                    A fraud examiner is attempting to determine whether an online retailer's customers have committed card-not- present (CNP) payment card fraud schemes. Which of the following measures would be MOST EFFECTIVE in detecting this type of fraud?

                    正解：D

                    解説：
                    Card-not-present fraud occurs when payment card information is used without the physical card being presented, commonly in online transactions. Comparing IP addresses for internet orders with those used in previous orders by the same customer is the most effective detection measure listed because it helps identify unusual access patterns. If an order is placed from an unfamiliar or suspicious IP address inconsistent with the customer's historical activity, it can indicate unauthorized use of stolen card data. Small orders from new accounts might be suspicious but are less reliable alone. Declining rush shipping is not a typical fraud indicator, and purchasing several unique items is not necessarily suspicious. The ACFE materials identify payment card fraud and card-not-present transactions as key payment fraud risks.


                    質問 # 262
                    ___________ and __________ are used to increase (or decrease) the equity account.

                    正解：A

                    解説：
                    Detailed Explanation:
                    * Rationale for Correct Answer: Journal entries record business activity, and credits increase equity (while debits reduce equity). Thus, journal entries and credits are the mechanisms that directly affect the equity account.
                    * Analysis of Incorrect Options:
                    * A. Journal Entries & Debit - Debits decrease equity, not increase.
                    * B. Journal Entries & Transactions - Transactions are general; credits specify the effect.
                    * D. None of all - Incorrect since option C is correct.
                    * Key Concept: Equity changes recorded through journal entries and credits.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Equity Account Entries .


                    質問 # 263
                    ......

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