CFE-Fraud-Schemes-and-Financial-Crimes試験問題集 & CFE-Fraud-Schemes-and-Financial-Crimes的中合格問題集

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

SectionObjectives
Topic 1: Financial Crimes- Money Laundering
  • 1. Layering stage
    • 2. Placement stage
      • 3. Integration stage
        - Corruption Schemes
        • 1. Conflicts of interest
          • 2. Kickbacks
            • 3. Bribery
              - Financial Statement Fraud
              • 1. Asset overstatement
                • 2. Revenue manipulation
                  • 3. Expense understatement
                    Topic 2: Fraud Schemes- Asset Misappropriation Schemes
                    • 1. Inventory and asset theft
                      • 2. Payroll fraud
                        • 3. Expense reimbursement fraud
                          • 4. Cash theft and skimming
                            - Fraudulent Disbursements
                            • 1. Check tampering
                              • 2. Billing schemes
                                • 3. Billing shell companies

                                  >> CFE-Fraud-Schemes-and-Financial-Crimes試験問題集 <<

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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 (Q181-Q186):

                                  質問 # 181
                                  Which of the following is a condition that facilitates insider cyberfraud?

                                  正解：A

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Insider cyberfraud thrives in environments where monitoring is weak
                                  . If access logs are not reviewed , malicious activity can go undetected, enabling fraud.
                                  * Analysis of Incorrect Options:
                                  * B. Programs run during business day - Normal IT operations, not a fraud risk.
                                  * C. Restricted access - This is a preventive control, not a facilitator.
                                  * D. Separation of duties - Strong control, prevents insider fraud.
                                  * Key Concept: Conditions facilitating insider cyberfraud .
                                  Reference: ACFE Fraud Examiners Manual (2020) , Computer and Internet Fraud: Insider Threats .


                                  質問 # 182
                                  Which of the following scenarios is the MOST ACCURATE example of insurer health care fraud?

                                  正解：A

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Insurer health care fraud occurs when the insurance company itself engages in deception for financial gain. Submitting inflated cost data to regulators in order to justify rate increases is a direct example of insurer fraud.
                                  * Analysis of Incorrect Options:
                                  * A. Intermediary verifying claims - Proper procedure, not fraud.
                                  * C. Passing on negotiated rates - Legitimate practice.
                                  * D. Denying incomplete claims - May be harsh, but not fraudulent.
                                  * Key Concept: Insurer fraud vs. provider or claimant fraud .
                                  Reference: ACFE Fraud Examiners Manual (2020) , Health Care Fraud: Insurer Schemes .


                                  質問 # 183
                                  Persuasive evidence of an arrangement does not exist when:

                                  正解：C

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: According to SAB 104 , revenue recognition requires persuasive evidence of an arrangement. This does not exist if there is no written contract, purchase order, or verbal agreement supporting the transaction.
                                  * Analysis of Incorrect Options:
                                  * A. Revenue and expenses don't match - Violates matching principle, not persuasive evidence.
                                  * C. Timings not meet properly - Refers to delivery/performance, not evidence of arrangement.
                                  * D. Capitalized expenses and liabilities - Irrelevant to revenue recognition.
                                  * Key Concept: Revenue recognition requirement: Persuasive evidence of an arrangement.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Revenue Recognition Standards (SAB 104) .


                                  質問 # 184
                                  George, a 71-year-old man, receives a fraudulent message on his computer stating that his computer has been infected by a virus. When George calls the phone number listed on the message, he speaks with a fraudster who charges him for computer repair services that are unnecessary. George has MOST LIKELY been victimized by which of the following schemes?

                                  正解：D

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: This is a tech-support scam , in which fraudsters trick victims into believing their computers are infected and then charge fees for unnecessary or fake repairs. The scam often targets elderly victims.
                                  * Analysis of Incorrect Options:
                                  * A. Pharming - Redirects users to fake websites, not fake support calls.
                                  * B. Bait and switch - Advertising deception, not fraudulent computer support.
                                  * D. Smishing - Fraud via SMS text messages, not on-screen computer popups.
                                  * Key Concept: Consumer fraud schemes - tech-support scams.
                                  Reference: ACFE Fraud Examiners Manual (2020) , Consumer Fraud Schemes .


                                  質問 # 185
                                  Which of the following statements is MOST ACCURATE regarding financial reporting practices and accounting frameworks, such as U.S. generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS)?

                                  正解：D

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: The accounting framework a company must follow depends on the jurisdiction in which it is publicly traded . For example, U.S.-listed companies must follow GAAP, while companies in the EU must use IFRS. Some countries allow or require IFRS, others mandate local GAAP.
                                  * Analysis of Incorrect Options:
                                  * B - Incorrect; some jurisdictions have their own national GAAP not tied to U.S. GAAP or IFRS.
                                  * C - Incorrect; international operations do not mandate IFRS-jurisdictional rules apply.
                                  * D - Incorrect; U.S. GAAP is rules-based, IFRS is principles-based (the reverse of what's stated).
                                  * Key Concept: Financial reporting standards are jurisdiction-driven.
                                  Reference: ACFE Manual, Accounting Concepts - GAAP vs. IFRS .


                                  質問 # 186
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