CFE-Fraud-Schemes-and-Financial-Crimes在線題庫 & CFE-Fraud-Schemes-and-Financial-Crimes考試

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

SectionObjectives
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
          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- Banking and Payment Fraud
              • 1. Wire fraud and electronic transfers
                • 2. Check and credit card fraud
                  - Money Laundering
                  • 1. Placement, layering, integration stages

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                    最新的 Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes 免費考試真題 (Q54-Q59):

                    問題 #54
                    Which of the following measures would be MOST EFFECTIVE in detecting an expense reimbursement scheme?

                    答案：D

                    解題說明：
                    The correct answer is C because comparing claimed travel expenses with known business-trip dates is a targeted way to detect fictitious, overstated, or personal expenses submitted for reimbursement. Expense reimbursement fraud often involves employees claiming expenses that were not actually incurred for business purposes, altering receipts, requesting multiple reimbursements, or mischaracterizing personal costs as business costs. Travel expenses outside approved trip dates are suspicious because they might represent personal travel or fabricated claims. Option A is weak because balances matching historical amounts are not inherently suspicious. Option B is inefficient and HR might not have the necessary transactional evidence.
                    Option D is not a strong fraud indicator because lower expenses are generally less suspicious than excessive or unsupported expenses. The ACFE material emphasizes detailed review and analysis of expense reports.


                    問題 #55
                    Which of the following statements about the different types of malware is MOST ACCURATE?

                    答案：B

                    解題說明：
                    The correct answer is C. A Trojan horse is malware that appears to be legitimate, useful, or harmless software but contains hidden malicious code. Once installed or executed, it can damage systems, steal information, create unauthorized access, or perform other harmful actions. Option A describes ransomware, not a worm; ransomware restricts access to systems or files and demands payment. A worm is self-replicating malware that spreads across networks. Option B describes adware more closely than spyware. Spyware secretly monitors and reports user activity or information. Option D also describes spyware rather than ransomware.
                    Professionally, the key distinction is the malware's function: concealment and deception for Trojan horses, self-replication for worms, surveillance for spyware, and restriction or encryption for ransomware.


                    問題 #56
                    The person or persons who have access to __________ are often the targets of unethical vendors seeking an advantage in the process.

                    答案：A

                    解題說明：
                    Detailed Explanation:
                    * Rationale for Correct Answer: Fraudsters often attempt to influence or bribe employees who have access to sealed bids . Access to sealed bids provides unfair knowledge of competitors' pricing and terms, enabling collusion or bid manipulation.
                    * Analysis of Incorrect Options:
                    * A. Bid-splitting - A fraud scheme, not what vendors seek access to.
                    * C. General purchasing - Too broad; not specifically tied to vendor fraud.
                    * D. Tailor specifications - A corruption scheme, but not the specific target of vendor bribery.
                    * Key Concept: Sealed bid access as a key target in procurement fraud.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Bid Manipulation .


                    問題 #57
                    Employees steal an incoming payment and then place the incoming funds in an interest-bearing account for:

                    答案：C

                    解題說明：
                    Detailed Explanation:
                    * Rationale for Correct Answer: When employees steal incoming checks and deposit them into interest- bearing accounts, they may be (1) converting the stolen checks , (2) temporarily concealing the fraud , and (3) executing a form of short-term skimming . All options apply, making D. All of the above correct.
                    * Analysis of Incorrect Options: Each of A, B, and C alone captures part of the practice, but only D reflects the full scope.
                    * Key Concept: Check theft and temporary placement in personal accounts as part of skimming concealment.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Cash Receipts - Check Theft and Concealment .


                    問題 #58
                    ___________ allows the fraud examiner to inspect key attributes on a smaller portion (or sample) of those documents.

                    答案：

                    解題說明：
                    Sampling
                    * Rationale for Correct Answer: Sampling is a fraud examination technique that enables investigators to review a subset of documents rather than all records. Properly designed sampling provides reasonable assurance and allows focus on anomalies or red flags.
                    * Key Concept: Sampling in fraud examination and audit testing.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Examination Techniques
                    - Sampling and Document Review .


                    問題 #59
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