Certified Fraud Examiner -Fraud Schemes and Financial Crimes試験の質問は、競争で際立ったものにすることができます。何故ですか？答えは、CFE-Fraud-Schemes-and-Financial-Crimes証明書を取得することです。どんな証明書？証明書は、さまざまな資格試験に合格したことを証明します。試験は一晩で行われず、多くの人が適切な方法を見つけようとしているため、CFE-Fraud-Schemes-and-Financial-Crimes試験に時間と労力を費やす人が増えていることがわかります。幸いなことに、CFE-Fraud-Schemes-and-Financial-Crimesの実際の試験材料が見つかりました。これはあなたに最適です。
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Industry-Specific Financial Crimes | 15–25% | - Real estate and securities fraud - Cyber-enabled and cryptocurrency fraud - Healthcare fraud - Financial institution fraud - Insurance fraud |
| Topic 2: Asset Misappropriation – Cash Disbursements | 10–15% | - Expense reimbursement schemes - Payroll schemes - Check and payment tampering - Billing schemes |
| Topic 3: Asset Misappropriation – Cash Receipts | 5–10% | - Prevention and detection methods - Cash larceny schemes - Cash skimming schemes |
| Topic 4: Financial Statement Fraud | 10–15% | - Detection and red flags - Timing and disclosure manipulations - Revenue and asset overstatements - Expense and liability understatements |
| Topic 5: Theft of Data and Intellectual Property | 5–10% | - Corporate espionage - Data and IP theft methods - Safeguarding proprietary information |
| Topic 6: Corruption Schemes | 5–10% | - Bribery and kickbacks - Illegal gratuities and extortion - Conflicts of interest |
| Topic 7: Identity Theft | 1–5% | - Types and techniques - Prevention and detection |
| Topic 8: Accounting Concepts | 5–10% | - Basic accounting principles - Financial statements structure - Internal control fundamentals - Recording and summarizing transactions |
| Topic 9: Asset Misappropriation – Non-Cash Assets | 5–10% | - Misuse of assets - Inventory and equipment theft - Concealment techniques |
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質問 # 127
Which of the following is NOT an example of bribery prevention policies?
正解：D
解説：
Detailed Explanation:
* Rationale for Correct Answer: Bribery prevention policies often include:
* Reporting gifts (disclosure of items received from vendors),
* Discounts (rules about vendor concessions),
* Business meetings (clear rules on vendor-sponsored events). Resource diversions is not a standard bribery prevention policy but a form of fraud.
* Analysis of Incorrect Options:
* A, B, C - Legitimate examples of prevention policies.
* D. Resource diversions - Not a preventive measure.
* Key Concept: Anti-bribery policies - clear rules on gifts, discounts, and vendor relationships.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Prevention of Bribery Schemes .
質問 # 128
Requiring senior staff at a publicly traded company to clear company stock purchases or sales with the company's legal department can help to prevent which of the following types of securities fraud schemes?
正解：D
解説：
The correct answer is insider trading. Insider trading occurs when a person who possesses material, nonpublic information buys or sells securities based on that information before it is available to the investing public.
Senior staff of a publicly traded company are more likely to possess confidential information about earnings, mergers, contracts, litigation, or other business developments that could affect the company's stock price.
Requiring legal department preclearance helps prevent trades during blackout periods or when the employee has inside information. Parking involves hiding beneficial ownership of securities, selling away involves unauthorized securities sales outside a firm, and churning involves excessive trading to generate commissions.
The control described is specifically designed to reduce insider trading risk.
質問 # 129
When expenses used to produce income-all of them-should be matched in a consistent manner against that income, this is referred to:
正解：D
解説：
Detailed Explanation:
* Rationale for Correct Answer: Accrual basis accounting requires revenues and related expenses to be recorded in the same accounting period. This is known as the matching principle , ensuring accurate measurement of income.
* Analysis of Incorrect Options:
* A. Equity - Not relevant to matching expenses.
* C. Expense - A category of cost, not a principle.
* D. Financial record - Too general.
* Key Concept: Accrual Accounting & Matching Principle .
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Accrual Accounting and Matching Principle .
質問 # 130
__________ means that traditional bribery statutes proscribe only payments made to influence the decisions of government agents or employees.
正解：
解説：
Commercial bribery
* Rationale for Correct Answer: Traditional bribery laws historically applied only to government officials . When bribery occurs in the private sector (commercial setting), it is known as commercial bribery . Modern laws and internal company codes address this as well.
* Key Concept: Commercial bribery vs. government bribery.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Commercial Bribery .
質問 # 131
Which of the following offender types are people who take the money and run away?
正解：A
解説：
Detailed Explanation:
* Rationale for Correct Answer: According to the Fraud Examiners Manual (2020 International Edition) , offenders can be categorized into types. Absconders are individuals who commit fraud and immediately flee with the proceeds ("take the money and run"). They differ from long-term violators who maintain their frauds for extended periods while concealing them. Thus, the correct answer is A.
Absconders .
* Analysis of Incorrect Options:
* B. Long-term violators - These offenders commit frauds over a long period and often maintain their positions of trust while continuing the scheme.
* C. Offender types - Too vague; not a specific classification.
* D. None of the above - Incorrect, since "Absconders" directly matches.
* Key Concept: Offender Typologies - distinguishing between absconders and long-term violators in occupational fraud.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Theory - Types of Offenders .
質問 # 132
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