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| Section | Objectives |
|---|---|
| Fraud Schemes | - Asset Misappropriation Schemes
|
| Financial Crimes | - Banking and Payment Fraud
|
| Fraud Investigation and Analysis | - Evidence collection and documentation
|
>> CFE-Fraud-Schemes-and-Financial-Crimes問題と解答 <<
「今の生活と仕事は我慢できない。他の仕事をやってみたい。」このような考えがありますか。しかし、どのようにより良い仕事を行うことができますか。ITが好きですか。ITを通して自分の実力を証明したいのですか。IT業界に従事したいなら、IT認定試験を受験して認証資格を取得することは必要になります。あなたが今しなければならないのは、広く認識された価値があるIT認定試験を受けることです。そうすれば、新たなキャリアへの扉を開くことができます。ACFEのCFE-Fraud-Schemes-and-Financial-Crimes認定試験というと、きっとわかっているでしょう。この資格を取得したら、新しい仕事を探す時、あなたが大きなヘルプを得ることができます。何ですか。自信を持っていないからCFE-Fraud-Schemes-and-Financial-Crimes試験を受けるのは無理ですか。それは問題ではないですよ。あなたはShikenPASSのCFE-Fraud-Schemes-and-Financial-Crimes問題集を利用することができますから。
質問 # 202
Theft of incoming checks usually occurs when ________ is (are) in charge of opening the mail and recording the receipt of payments.
正解：D
解説：
Detailed Explanation:
* Rationale for Correct Answer: When a single employee is responsible for opening the mail and recording payments, the risk of theft of incoming checks is greatest. This lack of segregation of duties allows one person both custody of funds and recordkeeping authority, a classic internal control weakness.
* Analysis of Incorrect Options:
* B & C - Involving two or more employees provides better segregation of duties, reducing the risk.
* D. None of the above - Incorrect since option A directly matches.
* Key Concept: Segregation of duties to prevent skimming/theft of incoming checks.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Cash Receipts - Theft of Incoming Payments .
質問 # 203
A restaurant offers to provide David, a senior executive at ALT Consulting, with free dinners once a month for his family and friends if he agrees to use the restaurant for all of ALT Consulting's catering needs. This scheme can BEST be described as a(n):
正解：C
解説：
The correct answer is D. A kickback scheme occurs when a vendor or contractor provides something of value to an employee or decision-maker in exchange for business or favorable treatment. Here, the restaurant offers David free monthly dinners for his family and friends if he directs ALT Consulting's catering business to the restaurant. The benefit is tied directly to David's agreement to steer business, which is the defining feature of a kickback. An illegal gratuity typically involves a reward for an official act without the same negotiated exchange. Economic extortion involves the employee demanding payment from the vendor. A diversion scheme is not the best classification. The ACFE materials identify gifts, travel, entertainment, and other benefits as common methods of making corrupt payments.
質問 # 204
Which of the following is an insurance fraud detection tool used for identifying funds fraudulently sent to fictitious payees by using computer-generated reports to compare payments sent to the same location?
正解：A
解説：
Detailed Explanation:
* Rationale for Correct Answer: Address similarity reports are used to identify fraudulent disbursements by flagging payments sent to multiple vendors or payees at the same address. This helps detect fictitious payees or shell companies set up by fraudsters.
* Analysis of Incorrect Options:
* A. Duplicate payment lists - Detects duplicate disbursements, not necessarily fictitious payees.
* C. Exception reports - Flag unusual transactions, but not specifically address similarities.
* D. Electronic confirmations - Used to verify balances or transactions, not detect fictitious vendors.
* Key Concept: Detection of fraudulent disbursements .
Reference: ACFE Fraud Examiners Manual (2020) , Fraudulent Disbursements: Fictitious Payee Schemes .
質問 # 205
Henrietta works at XYZ Corporation, managing one of several large facilities. Henrietta conspires with a local contractor who offers highly specialized pest control services for an invasive species of beetle. Henrietta creates false reports of beetle sightings at her facility and presents them to XYZ management, convincing them to procure the services of the local contractor. In exchange for the business, Henrietta receives a sum of money from the contractor. Henrietta is MOST LIKELY engaging in which of the following procurement fraud schemes?
正解：A
解説：
Henrietta is engaging in a need recognition scheme. Procurement begins when the organization identifies a need for goods or services. In a fraudulent need recognition scheme, an employee creates, exaggerates, or falsely justifies a need so the organization will purchase unnecessary goods or services from a favored vendor.
Henrietta fabricates beetle sightings to convince management that specialized pest control services are required. Her receipt of money from the contractor shows corrupt motivation and vendor collusion. This is not bid tailoring because the facts do not involve drafting specifications to favor a bidder. It is not nonconforming services because the issue is the false need, not defective performance. It is not bid manipulation because the bidding process itself is not the main misconduct.
質問 # 206
Aja is implementing measures to help ABC Company detect signs that its proprietary information has been stolen. Which of the following practices would be MOST HELPFUL for Aja to implement?
正解：A
解説：
The best practice is to identify employees leaving the company who have downloaded an unusually large number of data files. Departing employees present a heightened risk of proprietary information theft because they might take customer lists, pricing data, product designs, research, formulas, source code, or strategic plans for use with a competitor or new venture. Monitoring abnormal downloading activity is a targeted detective control that focuses on actual access and extraction of sensitive data. Options A and C rely on external competitor activity and might reveal only indirect indicators after damage occurs. Option B is too broad because permitted access alone does not show theft. The ACFE material emphasizes insider threats, safeguarding proprietary information, and monitoring unusual access or transfer of sensitive data.
質問 # 207
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