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| Section | Objectives |
|---|---|
| Topic 1: Fraud Investigation and Analysis | - Evidence collection and documentation
|
| Topic 2: Fraud Schemes | - Financial Statement Fraud
|
| Topic 3: Financial Crimes | - Banking and Payment Fraud
|
>> CFE-Fraud-Schemes-and-Financial-Crimes考試重點 <<
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問題 #251
Which of the following statements about change order abuse is MOST ACCURATE?
答案：C
解題說明：
The correct answer is C. Change order abuse occurs after a contract has been awarded, when a contractor improperly increases the price, expands the work, or modifies contract terms through change orders. A corrupt contractor might submit a low bid to win the award and later recover profits through unnecessary or inflated change orders. This defeats the benefit of competitive bidding because the procuring entity no longer receives the price or terms that justified the original award. Option A is incorrect because the scheme usually increases, not decreases, the amount paid. Option B is too narrow because change order abuse can occur in competitive contracts. Option D is incorrect because the scheme often involves collusion between contractor and procurement personnel, not necessarily several contractors.
問題 #252
Which of the following is the MOST ACCURATE statement about the different types of malware?
答案：B
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Ransomware is malware that encrypts or locks an operating system and prevents access to data until a ransom is paid. This definition is correct.
* Analysis of Incorrect Options:
* A. Spyware - Monitors user activity, keystrokes, or data, not a startup instruction program.
* B. Trojan horse - Appears legitimate but contains malicious code; adware is different.
* C. Worm - Self-replicating program spreading across networks; not a keystroke logger.
* Key Concept: Cyber fraud and malware types .
Reference: ACFE Fraud Examiners Manual (2020) , Computer and Internet Fraud: Malware .
問題 #253
Which of the following statements about self-regulatory organizations (SROs) in the securities industry is MOST ACCURATE?
答案：B
解題說明：
The correct answer is D. Self-regulatory organizations are industry-based bodies that perform certain oversight functions under the supervision of securities regulators in some jurisdictions. Their duties can include monitoring member firms, examining trading operations, enforcing industry rules, and supporting market integrity. Option A is inaccurate because SROs are not simply governmental entities, although they may operate under statutory recognition or regulatory oversight. Option B is too absolute because SROs may participate in dispute resolution or arbitration in some jurisdictions. Option C is also overstated because SRO authority generally focuses on members and regulated market participants, not securities-related allegations within all private companies. The ACFE materials recognize self-regulation as part of the securities regulatory framework, subject to oversight and standards of fairness and confidentiality.
問題 #254
Which of the following search is used for unusually high incidence of returns and allowances scheme?
答案：A
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Fraudulent schemes involving returns and allowances can be detected by analyzing accounts for unusually high transactions in these categories. This is a common red flag for concealment of theft or manipulation of sales.
* Analysis of Incorrect Options:
* A. Allowances by vendors - Too narrow, not a standard analytic test.
* B. Disposals of allowances than reorders - Not a recognized search method.
* D. None of the above - Incorrect, since option C is valid.
* Key Concept: Returns and allowances analysis for fraud detection.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraudulent Disbursements - Analytical Procedures .
問題 #255
According to best practices regarding large cash transactions with customers as provided by the Financial Action Task Force (FATF) Recommendations, which of the following transactions would require a report to be filed with the appropriate designated government agency?
答案：D
解題說明：
The correct answer is A because the FATF Recommendations provide that financial institutions and designated nonfinancial businesses and professions should report covered cash transactions that exceed the jurisdiction's designated threshold. Dealers in precious metals and stones, such as businesses selling gold jewelry, are commonly treated as higher-risk entities for anti-money laundering purposes. A domestic cash purchase above the threshold would therefore require reporting. Options B and C are below the designated threshold, so they do not meet the reporting requirement based on amount. Option D involves a food purchase, which is not the type of covered high-risk transaction described in the FATF large cash transaction guidance. The key issue is both the covered business type and the threshold amount.
問題 #256
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