ACFE CFE-Financial-Transactions-and-Fraud-Schemes考題套裝 - CFE-Financial-Transactions-and-Fraud-Schemes資料

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

Section	Objectives
Topic 1: Financial Statement Fraud	- Detection Techniques 1. Analytical Procedures 2. Data Analysis Techniques 3. Ratio Analysis
Topic 2: Fraud Prevention and Deterrence	- Fraud Risk Management 1. Anti-Fraud Controls 2. Fraud Risk Assessment 3. Corporate Governance
Topic 3: Financial Transactions	- Accounting Concepts 1. Accounting Systems 2. Financial Statement Components 3. Internal Controls - Fraudulent Financial Transactions 1. Improper Disclosures 2. Asset Misappropriation 3. Concealed Liabilities and Expenses 4. Revenue Recognition Schemes
Topic 4: Investigation Techniques	- Evidence Collection 1. Tracing Transactions 2. Document Examination 3. Interviewing and Interrogation
Topic 5: Fraud Schemes	- Asset Misappropriation Schemes 1. Payroll Fraud 2. Inventory and Noncash Assets 3. Cash Larceny 4. Billing Schemes - Corruption 1. Bribery 2. Economic Extortion 3. Illegal Gratuities 4. Conflicts of Interest

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最新的 Certified Fraud Examiner CFE-Financial-Transactions-and-Fraud-Schemes 免費考試真題 (Q144-Q149):

問題 #144
Which of the following scenarios describes a card skimming or shimming scheme?

A. An imitation website is created to deceive users into providing their payment card information.
B. None of the above.
C. While processing a payment concealed from the customer's view, a retail employee uses a small device to scan and record the customer's payment card information.
D. After processing a customer's payment, a server returns with the receipt but keeps the payment card hoping that the customer does not notice.

答案：C

問題 #145
Baker, an employee of ABC Corporation, was the only employee who had control of the purchasing function for his department. Baker authorized the purchase of supplies that ABC did not need and used these supplies to make improvements to his house. This is an example of what kind of fraud?

A. Personal purchases with company funds
B. Pay and return scheme
C. Pass-through scheme
D. Theft of inventory

答案：A

問題 #146
Employees steal an incoming payment and then place the incoming funds in an interest bearing account for:

A. Short-term skimming
B. All of the above
C. Concealing the fraud
D. Converting stolen checks

答案：A

問題 #147
When situational pressures and perceived opportunities are low and personal integrity is high, occupational fraud is much more likely to occur than when the opposite is true.

A. False
B. True

答案：A

解題說明：
Detailed Explanation:
* Rationale for Correct Answer:The statement is false. Cressey's fraud triangle and Albrecht's fraud scale both emphasize that fraud is more likely when pressures are high, opportunities are present, and integrity is low. Conversely, when pressure and opportunity are low and integrity is high, the likelihood of fraud is greatly reduced.
* Analysis of Incorrect Options:
* A. True - Incorrect, it directly contradicts the fraud triangle and fraud scale models.
* B. False - Correct, because under the conditions stated, fraud occurrence is less likely.
* Key Concept:Fraud Scale Variables - Pressure, Opportunity, Integrity.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Fraud Theory - The Fraud Triangle and Fraud Scale.

問題 #148
A fraudster creates a fictitious identity by combining a person's real government identification number with a fabricated name and birthdate. This scheme can BEST be described as:

A. Criminal identity theft
B. Simulated identity theft
C. Traditional identity theft
D. Synthetic identity theft

答案：D

解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Synthetic identity theft occurs when fraudsters combine real identifiers (e.g., SSN, tax ID) with fictitious details to create a "new" identity. This differs from traditional identity theft, where a real person's identity is used in full.
* Analysis of Incorrect Options:
* B. Simulated identity theft - Not a standard fraud classification.
* C. Traditional identity theft - Uses a complete stolen identity, not a hybrid.
* D. Criminal identity theft - Involves using someone else's identity when charged with a crime.
* Key Concept: Synthetic identity theft as an evolving form of fraud.
Reference: ACFE Manual, Fraud Prevention and Deterrence - Identity Theft.

問題 #149
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