CFE-Fraud-Schemes-and-Financial-Crimes関連日本語版問題集 & CFE-Fraud-Schemes-and-Financial-Crimes日本語独学書籍

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

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

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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 (Q302-Q307):

                                  質問 # 302
                                  Which of the following recommendations for individuals is likely to be MOST EFFECTIVE in preventing identity theft?

                                  正解：A

                                  解説：
                                  The correct answer is A. Creating answers to security questions using unique, nonpublic details helps prevent identity thieves from bypassing account protections. Many security-question answers, such as a mother's maiden name, school name, pet name, or birthplace, can be discovered through social media, public records, or data breaches. Using answers that cannot be easily verified through public sources makes account recovery processes harder to exploit. Option B is weak because passwords and passphrases should not be reused across accounts at all. Option C is unsafe because email can be intercepted or misdirected, even when contacting reputable organizations. Option D is inadequate because moving files to the recycle bin does not securely erase data from a device before disposal.


                                  質問 # 303
                                  __________ is required if and when officers, executives, or other persons in trusted positions become subjects of a criminal indictment.

                                  正解：A

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Disclosure is required whenever individuals in positions of trust are indicted or otherwise compromised. Transparency ensures stakeholders are aware of potential conflicts or risks.
                                  * Analysis of Incorrect Options:
                                  * A. Conflict of interest - A scheme, not the corrective measure.
                                  * B. Turnaround sale or flip - Specific scheme, irrelevant here.
                                  * D. Resource diversion - A fraud method, not a governance requirement.
                                  * Key Concept: Importance of Disclosure in preventing or responding to conflicts of interest.
                                  Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Disclosure Requirements .


                                  質問 # 304
                                  Which of the following scenarios is an example of a trade-based money laundering scheme?

                                  正解：C

                                  解説：
                                  The correct answer is C. Trade-based money laundering uses international trade transactions to disguise or move illicit value. A common method is misinvoicing, where colluding importers and exporters overstate or understate the price, quantity, or quality of goods. When goods are invoiced above market value, value can be transferred from the importer to the exporter under the appearance of a legitimate commercial payment.
                                  Option A involves laundering through virtual or digital assets, not trade-based laundering. Option B describes use of a front business, particularly a cash-intensive business, to mix illegal proceeds with legitimate revenue.
                                  Option D describes structuring or smurfing through small transfers. The international invoice manipulation in option C is the strongest example of trade-based money laundering.


                                  質問 # 305
                                  Which of the following is a method that a fraudster might use to conceal inventory shrinkage?

                                  正解：A

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Fraudsters conceal inventory shrinkage through multiple methods, including unrecorded sales, false write-offs, or manipulating perpetual records. The ACFE manual notes that concealment is a common theme in inventory fraud. Hence, all of the above are valid.
                                  * Analysis of Incorrect Options:
                                  * A, B, C - Each is correct individually, but the most comprehensive answer is D.
                                  * Key Concept: Concealment methods for inventory theft.
                                  Reference: ACFE Manual, Asset Misappropriation - Inventory and Other Assets .


                                  質問 # 306
                                  Delivery has not occurred or services have not been rendered when:

                                  正解：C

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Revenue recognition requires that delivery has occurred or services have been rendered . If installation, testing, and customer acceptance have not occurred (A), or if a written order exists but with a right of return (B), delivery is not considered complete. Both scenarios prevent proper revenue recognition. Hence, the correct answer is C. Both A & B .
                                  * Analysis of Incorrect Options:
                                  * A - Correct condition, but incomplete.
                                  * B - Correct condition, but incomplete.
                                  * D. Neither A nor B - Incorrect, as both conditions do prevent recognition.
                                  * Key Concept: Revenue recognition fraud risks - recognizing revenue prematurely.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Improper Revenue Recognition .


                                  質問 # 307
                                  ......

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