CFE-Financial-Transactions-and-Fraud-Schemes PDF問題集で2026年06月14日試験問題 有効なCFE-Financial-Transactions-and-Fraud-Schemes問題集
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質問 # 13
Maintain the presence of a manager or supervisor near the area of the cash register as a deterrent to theft is a prevention for:
- A. Larceny scheme
- B. Register disbursement scheme
- C. Fraudulent statement scheme
- D. Asset misappropriation scheme
正解：B
質問 # 14
Which of the following is an example of a corruption scheme?
- A. A government procurement manager awards a lucrative contract to a vendor in exchange for an offer of future employment.
- B. A public company omits recurring costs from its financial statements to make the company appear more profitable than it actually is.
- C. A warehouse manager receives thirty tablets in a shipment but excludes five from the records and sells them to third parties.
- D. Two data analysts steal confidential algorithms from their workplace and use the stolen data to start a competing business.
正解：A
解説：
Explanation/Reference: https://www.acfe.com/risk-assessment-m13.aspx
質問 # 15
Antonia, a Certified Fraud Examiner (CFE), discovers that a loan applicant misrepresented their creditworthiness and income to qualify for a mortgage on a new house. Which type of loan fraud BEST describes the scheme that Antonia uncovered?
- A. Credit data blocking
- B. Linked financing
- C. Double-pledging collateral
- D. Residential loan fraud
正解：D
解説：
Detailed Explanation:
* Rationale for Correct Answer: Misrepresenting income, employment, or creditworthiness on a mortgage application is a classic example of residential loan fraud. This type of fraud occurs when borrowers provide false information to qualify for loans they would not otherwise receive.
* Analysis of Incorrect Options:
* B. Credit data blocking - Refers to suppressing negative credit information with fraudulent disputes.
* C. Double-pledging collateral - Involves using the same collateral for multiple loans.
* D. Linked financing - Occurs when loans are structured with related transactions to disguise financial exposure.
* Key Concept: Loan and mortgage fraud - misrepresentation of borrower information.
Reference: ACFE Manual, Financial Transactions - Loan Fraud.
質問 # 16
How many accounts are affected in fraudulent accounting entries and therefore same number of categories on the financial statement?
- A. At least two
- B. None of above
- C. One
- D. More than two
正解：C
質問 # 17
Conflict of interest cases are more easily prevented than detected.
- A. False
- B. True
正解：B
解説：
Detailed Explanation:
* Rationale for Correct Answer:Conflict of interest cases are difficult to detect because the transactions often appear legitimate on their face. However, they can be prevented more effectively through proactive controls such as disclosure requirements, vendor vetting, and employee training. The Fraud Examiners Manual (2020) emphasizes that prevention mechanisms are more effective than detection when it comes to conflicts of interest.
* Analysis of Incorrect Options:
* B. False - Incorrect because detection is challenging; prevention is comparatively easier.
* Key Concept: Prevention vs. detection in Conflict of Interest schemes.
Reference: ACFE Fraud Examiners Manual (2020), Corruption: Conflict of Interest.
質問 # 18
Not having any accounts receivable that are overdue is a common red flag of fictitious revenue schemes.
- A. True
- B. False
正解：B
質問 # 19
Which of the following ratios can be used to determine the efficiency with which a company uses its assets?
- A. Quick ratio
- B. Debt-to-equity ratio
- C. Asset turnover ratio
- D. Receivable turnover ratio
正解：C
質問 # 20
Which of the following statements about skimming is INCORRECT?
- A. Skimming schemes are considered on-book frauds because they leave an audit trail.
- B. Skimming schemes involve stolen customer payments that have not yet been recorded.
- C. Skimming schemes can involve the theft of either cash sales or accounts receivable payments.
- D. Skimming schemes are generally more difficult to detect than cash larceny schemes.
正解：A
解説：
Explanation/Reference: https://www.acfe.com/uploadedFiles/Shared_Content/Products/Self-Study_CPE/Intro%20to%20Fraud-Chapter%20Excerpt.pdf
質問 # 21
According to the recommended methodology for responding to cybersecurity incidents, which of the following activities should occur during the detection and analysis step?
- A. Creating an incident response plan
- B. Limiting the damage caused by the attack
- C. Identifying all breaches that occurred
- D. Restoring control of the systems that were affected
正解：C
解説：
Detailed Explanation:
* Rationale for Correct Answer: In the detection and analysis phase of cybersecurity incident response, the focus is on identifying the scope of the incident, including all breaches, compromised systems, and the method of attack. Containment, eradication, and recovery occur in later steps. Thus, identifying all breaches is the correct activity for this step.
* Analysis of Incorrect Options:
* A. Limiting damage - This occurs in the containment phase.
* B. Creating an incident response plan - This is part of the preparation phase.
* C. Restoring control of affected systems - This occurs during eradication and recovery.
* Key Concept: Incident response methodology: preparation # detection/analysis # containment # eradication # recovery.
Reference: ACFE Manual, Fraud Prevention and Deterrence - Cyberfraud Risk and Response.
質問 # 22
Employees steal an incoming payment and then place the incoming funds in an interest bearing account for:
- A. All of the above
- B. Short-term skimming
- C. Converting stolen checks
- D. Concealing the fraud
正解：B
質問 # 23
Which of the following is TRUE regarding financial reporting practices and accounting frameworks, such as
U.S. generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS)?
- A. All organizations must use IFRS as their accounting framework if they conduct business internationally.
- B. Both U.S. GAAP and IFRS are considered to be principle-based accounting frameworks.
- C. Publicly traded companies must adhere to the specific financial reporting practices in their jurisdiction.
- D. Management determines which accounting framework an organization will adhere to for financial reporting.
正解：C
解説：
Explanation/Reference: https://www.investopedia.com/terms/g/gaap.asp
質問 # 24
Cynthia receives a fraudulent text message that appears to be from her credit card company. The message claims that the company has detected suspicious card transactions and provides a link for her to click to sign into her account for more information. Cynthia is MOST LIKELY being targeted by which of the following types of social engineering schemes?
- A. Catfishing
- B. Pharming
- C. Smishing
- D. Vishing
正解：C
解説：
Detailed Explanation:
* Rationale for Correct Answer: Smishing (SMS phishing) uses fraudulent text messages to trick victims into clicking malicious links or revealing credentials. This matches Cynthia's scenario.
* Analysis of Incorrect Options:
* A. Vishing - Voice phishing by phone call, not text message.
* C. Catfishing - Fake online persona in social contexts, not financial fraud via text.
* D. Pharming - Redirecting users to fake websites via DNS manipulation, not text messages.
* Key Concept: Social engineering methods-email (phishing), phone (vishing), text (smishing).
Reference: ACFE Manual, Fraud Prevention and Deterrence - Social Engineering Attacks.
質問 # 25
Which of the following is a recommended activity that organizations should engage in to protect their proprietary information from threats?
- A. Practicing data minimization to limit the information available during a data breach
- B. Storing devices that contain sensitive data in specially constructed quiet rooms
- C. Enlisting a company task force to identify the information security practices of competitors
- D. Prohibiting all nonemployees from entering the organization's premises
正解：A
解説：
Detailed Explanation:
* Rationale for Correct Answer: Data minimization-the practice of limiting the collection, storage, and retention of sensitive data to only what is necessary-reduces the potential harm in case of a breach. This is a widely recommended control for protecting proprietary information.
* Analysis of Incorrect Options:
* A - Monitoring competitors' practices does not secure one's own information.
* C - Quiet rooms are not a standard security safeguard.
* D - Restricting nonemployees is helpful, but overly broad and impractical as a primary recommendation.
* Key Concept: Information security strategies to safeguard proprietary data.
Reference: ACFE Manual, Fraud Prevention and Deterrence - Protecting Proprietary Information.
質問 # 26
Which of the following is not a skimming scheme?
- A. Understated sales and receivables
- B. Fraud & Cost
- C. Theft of checks through the mail
- D. Unrecorded sales
正解：B
解説：
Detailed Explanation:
* Rationale for Correct Answer:Common skimming schemes include unrecorded sales, theft of incoming checks, and understating sales/receivables. "Fraud & Cost" is not a recognized skimming scheme and appears to be a distractor.
* Analysis of Incorrect Options:
* A. Unrecorded sales - A classic skimming method.
* C. Theft of checks through the mail - Another recognized skimming approach (incoming receivables).
* D. Understated sales and receivables - A concealment method within skimming schemes.
* B. Fraud & Cost - Not a scheme classification.
* Key Concept:Skimming schemes vs. unrelated distractors.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Cash Receipts - Skimming Types.
質問 # 27
Which of the following statements regarding new account fraud is MOST ACCURATE?
- A. Automated teller machines (ATMs) are rarely targets of new account fraud because it is easier for criminals to commit fraud via face-to-face transactions.
- B. Mobile deposits are at high risk for new account fraud because fraudsters can easily make deposits using forged or counterfeit images.
- C. New account fraud can be defined as any fraud that occurs on an account during the first six months that it is open.
- D. It is more likely that fraud will occur in established accounts than in accounts that are still considered to be new.
正解：B
解説：
Detailed Explanation:
* Rationale for Correct Answer:New account fraud occurs when fraudsters open accounts with false or stolen identities to exploit financial institutions before controls detect suspicious activity. Mobile deposits are particularly vulnerable because criminals can use counterfeit or altered images to deposit fraudulent checks quickly. This aligns with the Fraud Examiners Manual (2020) discussion of high-risk delivery channels for new account fraud.
* Analysis of Incorrect Options:
* A. Established accounts - Incorrect; fraud risk is higher in new accounts due to limited history and weaker controls.
* C. Six months definition - Not an ACFE standard; there is no fixed six-month definition.
* D. ATMs rarely targeted - Incorrect; ATMs are frequently exploited in new account fraud schemes.
* Key Concept: New account fraud in identity theft and corruption-related schemes.
Reference: ACFE Fraud Examiners Manual (2020), Identity Theft and New Account Fraud.
質問 # 28
_________ normally are carried on an organization's books as expenses because they tend to be consumed by the organization within a year of purchase.
- A. Equity
- B. Supplies
- C. Expenses
- D. Assets
正解：B
質問 # 29
Collusion or bid-rigging between bidders is called
- A. To withdraw low bids
- B. Bid solicitation
- C. Contract acceptance
- D. Bribery receipt
正解：C
質問 # 30
Placing any restriction in the solicitation documents that tend to restrict competition is called prebid solicitation.
- A. False
- B. True
正解：B
質問 # 31
When a victim company purchases unnecessary goods or services from a supplier at the direction of the corrupt employee, this results in:
- A. Need recognition scheme
- B. False sole-source scheme
- C. Presolicitation scheme
- D. Submission scheme
正解：A
解説：
Detailed Explanation:
* Rationale for Correct Answer:A need recognition scheme occurs when an employee uses their influence to convince their employer to purchase unnecessary goods or services. This benefits the supplier (often paying kickbacks) but harms the employer.
* Analysis of Incorrect Options:
* A. Presolicitation scheme - General stage of procurement, not specific.
* C. False sole-source scheme - Involves eliminating competition by claiming only one vendor can supply the good/service.
* D. Submission scheme - Related to bid-rigging, not need recognition.
* Key Concept:Need recognition schemes - corruption through unnecessary purchases.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Corruption - Need Recognition Schemes.
質問 # 32
A fraudster poses as the head of one of XYZ Company's foreign suppliers and sends an email to an XYZ employee requesting that this month's payments be made to an alternate account that the fraudster owns. This is an example of which of the following types of fraud schemes?
- A. Electronic piggybacking
- B. Executive email attack
- C. Business email compromise
- D. Reverse social engineering
正解：A
解説：
Explanation/Reference: https://whatis.techtarget.com/definition/piggybacking
質問 # 33
Brenda was a cashier at a retail store. When Brenda's friend shopped at the store, she would take her merchandise to Brenda's cash register. Instead of charging her friend, Brenda would record a No-Sale transaction on the register, and her friend would pretend to pay for the merchandise. Brenda's friend would leave the store without paying for the merchandise, and the two would later divide the merchandise between themselves. This scheme can BEST be described as:
- A. A purchasing and receiving scheme
- B. A register disbursement scheme
- C. A false sale scheme
- D. A skimming scheme
正解：C
解説：
Detailed Explanation:
* Rationale for Correct Answer: This is a false sale scheme, in which an employee processes fictitious transactions (such as false refunds, voids, or no-sales) to conceal theft of merchandise. Here, Brenda pretends to conduct a sale but records no payment.
* Analysis of Incorrect Options:
* A. Register disbursement scheme - Involves fraudulent refunds or disbursements of cash, not merchandise theft.
* C. Purchasing and receiving scheme - Refers to inventory fraud during procurement, not point- of-sale theft.
* D. Skimming scheme - Involves theft of cash before it enters accounting records, not merchandise theft.
* Key Concept: Cash receipts and register manipulation schemes.
Reference: ACFE Manual, Cash Receipts - False Sales and Register Schemes.
質問 # 34
The forms that allow noncash assets to be moved from one location in a company to another can be used to facilitate the misappropriation of those assets are called:
- A. All of the above
- B. Inventory usages
- C. Asset requisition
- D. Fake sales
正解：C
質問 # 35
Which of the following is a method that might be used to fraudulently overstate the accounts receivable balance?
- A. Failing to record depreciation expense
- B. Understating net worth
- C. Overstating inventory
- D. Failing to record bad debt expense
正解：C
質問 # 36
Delivery has not occurred or services have not been rendered when:
- A. A written order exists but contains a right of return.
- B. Until installation and customer testing and acceptance has occurred.
- C. Both A & B
- D. Neither A nor B
正解：A
質問 # 37
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