実際的ACFE CFE-Fraud-Schemes-and-Financial-Crimes｜更新するCFE-Fraud-Schemes-and-Financial-Crimes対策学習試験｜試験の準備方法Certified Fraud Examiner -Fraud Schemes and Financial Crimes日本語解説集

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

SectionObjectives
Fraud Investigation and Analysis- Data analysis in fraud detection
  • 1. Trend and anomaly identification
    - Evidence collection and documentation
    • 1. Chain of custody principles
      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
            Fraud Schemes- Financial Statement Fraud
            • 1. Revenue recognition manipulation
              • 2. Asset overstatement and liability concealment
                - Asset Misappropriation Schemes
                • 1. Skimming and cash larceny
                  • 2. Billing and expense reimbursement fraud

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                    CFE-Fraud-Schemes-and-Financial-Crimes日本語解説集 & CFE-Fraud-Schemes-and-Financial-Crimes認証試験

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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 (Q283-Q288):

                    質問 # 283
                    Which of the following employee behaviors could be considered a red flag of a corruption scheme?

                    正解：A

                    解説：
                    The correct answer is C. An unusually close or overly friendly relationship between an employee and a third- party contractor can be a red flag of corruption. Such relationships may indicate favoritism, undisclosed conflicts of interest, kickbacks, bid manipulation, or preferential treatment in procurement decisions. The behavior is not proof of wrongdoing, but it warrants further review when combined with unusual awards, pricing, sole-source justifications, weak documentation, or repeated business with the same vendor. Option A reflects proper restraint, not suspicious conduct. Option B suggests the employee is not benefiting from bribery-prone markets. Option D is generally positive because disclosure of conflicts allows the organization to evaluate and manage ethical risks. Red flags must be assessed in context with documents, transactions, and relationships.


                    質問 # 284
                    Which of the following statements is TRUE regarding an analytical review of financial statements in relation to inventory theft?

                    正解：A

                    解説：
                    Option D is correct because analytical review can reveal inventory theft when cost of goods sold changes disproportionately compared with sales. If inventory is stolen, the organization may experience higher inventory shrinkage or cost of goods sold without a corresponding increase in sales revenue. The ACFE material identifies analytical review, physical inventory counts, perpetual inventory records, and shipping- document review as methods for detecting inventory schemes. Option A is incorrect because analytical review can help identify unusual relationships or trends. Option B is weak because unchanged sales and unchanged cost of goods sold do not indicate a loss pattern. Option C is too absolute; changes in cost of goods sold must be evaluated in relation to sales, business conditions, and other explanations.


                    質問 # 285
                    Which of the following is a red flag that might indicate that someone is attempting to commit insurance fraud?

                    正解：D

                    解説：
                    Detailed Explanation:
                    * Rationale for Correct Answer: Filing a claim shortly after a policy begins is a classic red flag of potential insurance fraud, as it may indicate the loss occurred before coverage or is fabricated.
                    * Analysis of Incorrect Options:
                    * B. One prior claim in five years - Not unusual by itself.
                    * C. Small electronics/jewelry - Common theft items, not automatically suspicious.
                    * D. Recently purchased items with receipts - Strong documentation actually supports legitimacy.
                    * Key Concept: Insurance fraud red flags .
                    Reference: ACFE Fraud Examiners Manual (2020) , Insurance Fraud Indicators .


                    質問 # 286
                    Which of the following scenarios is an example of an economic extortion scheme?

                    正解：D

                    解説：
                    Detailed Explanation:
                    * Rationale for Correct Answer: Economic extortion occurs when someone demands payment or benefit under threat of harm (explicit or implicit). A government official demanding money in exchange for awarding a contract is classic extortion.
                    * Analysis of Incorrect Options:
                    * A - This is a billing scheme (fraudulent disbursement), not extortion.
                    * C - This is a kickback scheme (corruption).
                    * D - This is an illegal gratuity scheme (reward after action).
                    * Key Concept: Types of corruption-extortion vs. bribery vs. gratuities.
                    Reference: ACFE Manual, Corruption - Economic Extortion .


                    質問 # 287
                    Several people who work in real estate collude to obtain a loan for the construction of a residential building on a property that does not exist. The co-conspirators divide the proceeds among themselves and leave the lender with no collateral to seize when loan payments are not made. Which of the following BEST describes this scheme?

                    正解：D

                    解説：
                    Detailed Explanation:
                    * Rationale for Correct Answer: An air loan is a mortgage fraud scheme where the borrower and sometimes insiders create completely fictitious properties or borrowers. Here, the nonexistent property and loan proceeds being pocketed fits this definition.
                    * Analysis of Incorrect Options:
                    * A. Property flopping - Involves short sales and undervaluing distressed property.
                    * C. Phantom lien - False liens filed to collect fraudulent claims on real estate.
                    * D. Daisy chain - Involves multiple property transactions between conspirators to inflate value.
                    * Key Concept: Loan fraud schemes - fictitious property loans (air loans).
                    Reference: ACFE Manual, Financial Transactions - Mortgage and Loan Fraud .


                    質問 # 288
                    ......

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