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| Section | Objectives |
|---|---|
| Fraud Investigation and Analysis | - Data analysis in fraud detection
|
| Fraud Schemes | - Financial Statement Fraud
|
| Financial Crimes | - Banking and Payment Fraud
|
>> CFE-Fraud-Schemes-and-Financial-Crimes在線考題 <<
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問題 #337
Which of the following statements about competitive intelligence is CORRECT?
答案：D
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Competitive intelligence refers to the legal and ethical gathering of publicly available information about competitors. It is a legitimate business practice and differs from corporate espionage , which involves illegal or covert methods.
* Analysis of Incorrect Options:
* B. Government-sanctioned espionage - This describes intelligence operations, not business practice.
* C. Identical to espionage - False; competitive intelligence is legal, espionage is illegal.
* D. Illegal covert methods - That is espionage, not competitive intelligence.
* Key Concept: Competitive intelligence vs. corporate espionage .
Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Corporate Espionage and Competitive Intelligence .
問題 #338
Pilar had to purchase computer equipment for ABC Corporation, her employer. Pilar created a shell company, used the shell company to purchase used computer equipment, and then resold that equipment to ABC Corporation at an increased price. This is an example of a:
答案：D
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: This is a Pass-through scheme , a type of Conflict of Interest under the corruption category. In this scheme, the employee sets up a shell company to act as a vendor. The shell purchases goods from legitimate suppliers and resells them to the employer at inflated prices. Pilar' s actions align perfectly with this definition.
* Analysis of Incorrect Options:
* A. Need recognition scheme - Involves manipulating an employer's need to justify a purchase, not reselling via a shell.
* B. Pay and return scheme - A fraudulent disbursement scheme where overpayments are made and refunds diverted. Not applicable here.
* D. Cash larceny scheme - Involves theft of incoming cash, unrelated to vendor fraud.
* Key Concept: Pass-through scheme (Conflict of Interest within Corruption).
Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Conflict of Interest Schemes .
問題 #339
Shirley, a 68-year-old widow, connects with a stranger named Simon on a social networking site. Simon befriends her and says he looks forward to meeting her on the trip they have been planning. However, Simon tells Shirley that he recently lost his job and does not have the resources to pay for the trip. Shirley sends him
$10,000 as a loan and never hears from Simon again. Shirley has MOST LIKELY been victimized by which of the following schemes?
答案：B
解題說明：
Shirley has most likely been victimized by a romance scheme. In romance, sweetheart, or friendship scams, the fraudster builds an emotional relationship with the victim, often through social networking or online communication, and then requests money under a sympathetic pretext. Simon befriends Shirley, creates expectations of a future meeting, claims financial hardship, receives $10,000, and then disappears. That pattern is typical of a romance scam. A grandparent scheme usually involves impersonating a grandchild or relative in distress. A bait-and-switch scheme involves advertising one product or service and substituting another. A vacation scheme would focus on fraudulent travel offers, not a fabricated romantic relationship used to obtain money. The ACFE material identifies romance and friendship sc hemes as consumer fraud schemes.
問題 #340
_________ normally are carried on an organization's books as expenses because they tend to be consumed by the organization within a year of purchase.
答案：B
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Supplies are recorded as expenses because they are expected to be consumed within one year. Unlike long-lived assets, supplies do not provide benefits beyond the short term and therefore are expensed rather than capitalized.
* Analysis of Incorrect Options:
* B. Expenses - The accounting treatment, not the category of item.
* C. Assets - Supplies are assets when purchased, but they become expenses upon consumption.
* D. Equity - Represents ownership interest, unrelated here.
* Key Concept: Short-term asset consumption and expense recognition.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Expense vs. Asset Classification .
問題 #341
According to best practices regarding large cash transactions with customers as provided by the Financial Action Task Force (FATF) Recommendations, which of the following transactions would require a report to be filed with the appropriate designated government agency?
答案：B
解題說明：
The correct answer is A because the FATF Recommendations provide that financial institutions and designated nonfinancial businesses and professions should report covered cash transactions that exceed the jurisdiction's designated threshold. Dealers in precious metals and stones, such as businesses selling gold jewelry, are commonly treated as higher-risk entities for anti-money laundering purposes. A domestic cash purchase above the threshold would therefore require reporting. Options B and C are below the designated threshold, so they do not meet the reporting requirement based on amount. Option D involves a food purchase, which is not the type of covered high-risk transaction described in the FATF large cash transaction guidance. The key issue is both the covered business type and the threshold amount.
問題 #342
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