CFE-Fraud-Schemes-and-Financial-Crimes模擬体験 & CFE-Fraud-Schemes-and-Financial-Crimes実際試験

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

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

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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 (Q165-Q170):

                                  質問 # 165
                                  Which of the following items do NOT appear on the balance sheet?

                                  正解：A

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Expenses appear on the income statement , not the balance sheet.
                                  The balance sheet includes assets, liabilities, and owners' equity, representing the accounting equation.
                                  * Analysis of Incorrect Options:
                                  * A, B, D - All appear on the balance sheet.
                                  * Key Concept: Distinction between financial statements: balance sheet vs. income statement.
                                  Reference: ACFE Manual, Accounting Concepts - Financial Statement Structure .


                                  質問 # 166
                                  Which of the following is TRUE regarding pyramid schemes?

                                  正解：C

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Illegal pyramid schemes rely on continual recruitment of new members. Early participants are paid from the investments of later recruits, meaning later participants almost always lose money. This matches option B.
                                  * Analysis of Incorrect Options:
                                  * A - Not true; pyramid-shaped hierarchies exist in legitimate organizations.
                                  * C - The goal isn't product sales but rather recruitment; products, if present, are often incidental.
                                  * D - Incorrect because B is true.
                                  * Key Concept: Ponzi and pyramid schemes - payment to early investors with later investors' funds.
                                  Reference: ACFE Manual, Fraud Prevention and Deterrence - Pyramid Schemes .


                                  質問 # 167
                                  Which of the following is the amount of money that would be realized upon the sale of the asset at some point in the future, less the costs associated with owning, operating, and selling it?

                                  正解：A

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Net realizable value (NRV) is the estimated selling price of an asset in the ordinary course of business, minus any costs of completion, disposal, or transportation. This is often applied in valuing accounts receivable and inventory.
                                  * Analysis of Incorrect Options:
                                  * B. Going concern - Assumption of business continuity, not asset valuation.
                                  * C. Cost - Historical cost, not future realizable value.
                                  * D. Fair value - Current market-based measure, not net proceeds after costs.
                                  * Key Concept: Net realizable value - valuation method for receivables and inventory.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Asset Valuation Methods .


                                  質問 # 168
                                  Aja is implementing measures to help ABC Company detect signs that its proprietary information has been stolen. Which of the following practices would be MOST HELPFUL for Aja to implement?

                                  正解：D

                                  解説：
                                  The best practice is to identify employees leaving the company who have downloaded an unusually large number of data files. Departing employees present a heightened risk of proprietary information theft because they might take customer lists, pricing data, product designs, research, formulas, source code, or strategic plans for use with a competitor or new venture. Monitoring abnormal downloading activity is a targeted detective control that focuses on actual access and extraction of sensitive data. Options A and C rely on external competitor activity and might reveal only indirect indicators after damage occurs. Option B is too broad because permitted access alone does not show theft. The ACFE material emphasizes insider threats, safeguarding proprietary information, and monitoring unusual access or transfer of sensitive data.


                                  質問 # 169
                                  A tangible asset is one which is:

                                  正解：C

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Tangible assets are those that can be physically perceived (touched, seen, etc.) and appraised (assigned a measurable value). Examples include buildings, land, equipment, and inventory. Both characteristics are correct, making C the best choice.
                                  * Analysis of Incorrect Options:
                                  * A. Capable of being perceived - True, but incomplete.
                                  * B. Capable of being appraised - True, but incomplete.
                                  * D. Neither A nor B - Incorrect since both statements are accurate.
                                  * Key Concept: Tangible Assets - physical and measurable property owned by a business.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Asset Classifications .


                                  質問 # 170
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