CFE-Financial-Transactions-and-Fraud-Schemes PDF問題集リアル2023最近更新された問題
リリースACFE CFE-Financial-Transactions-and-Fraud-Schemes更新された問題PDF
ACFE CFE-Financial-Transactions-and-Fraud-Schemes認定試験は、キャリアを進め、金融取引と詐欺スキームの専門知識を実証しようとしている詐欺関連分野の専門家にとって貴重な認証です。金融詐欺に関連する幅広いトピックをカバーしており、候補者に特定の教育的および専門的な要件を満たす必要があります。この認定を取得することは、雇用機会の増加、給与の増加、仲間の詐欺防止の専門家のコミュニティへのアクセスなど、多くの利益につながる可能性があります。
質問 # 41
The seller's price to the buyer is not fixed or determinable when:
- A. The transaction includes an option to exchange the product for others.
- B. Payment terms are not extended for a substantial period.
- C. A service or membership fee is not subject predictable cancellation during the contract period.
- D. When the price is not contingent on some future events
正解：A
質問 # 42
Perceived certainty of detection is directly related to employee theft for respondents in all industry sectors, that is the stronger the perception that theft would be detected, the more the likelihood that the employee would engage in deviant behavior.
- A. True
- B. False
正解：B
質問 # 43
Every bribe is a two-sided transaction, in which where a vendor bribes a purchaser, there is someone on the vendor's side of the transaction who is not making an illicit payment.
- A. True
- B. False
正解：B
質問 # 44
Which of the following scenarios describes an electronic funds transfer (EFT) fraud scheme?
- A. A credit card is intercepted in the mail by a thief who proceeds to use the card fraudulently.
- B. A person who has stolen information about another person's bank account instructs a biller to obtain payment from that account.
- C. An employee of a person-to-person (P2P) provider misrepresents the number of hours they worked to increase the amount of their paycheck.
- D. A server secretly scans a customer's credit card information into a small device for fraudulent use at a later time.
正解：B
解説：
Explanation/Reference: https://bjs.ojp.gov/content/pub/pdf/eftsf-cc.pdf
質問 # 45
Which of the following is NOT a red flag of fraudulent register disbursements?
- A. There are multiple refunds or voids for amounts just under the review limit.
- B. There are gaps in the sequence of transactions on the register log.
- C. Personal checks from cashiers are found in the register.
- D. Voided transactions are approved by a supervisor.
正解：C
質問 # 46
Physical tampering prevention is a check tampering technique that is used to secure bankassisted controls.
- A. True
- B. False
正解：B
質問 # 47
Larceny is the scheme in which an employee simply takes inventory from the company premises without attempting to conceal it in the books and records.
- A. True
- B. False
正解：A
質問 # 48
Which of the following measures is MOST LIKELY to prevent cash larceny schemes from occurring?
- A. Restricting other employees from performing the duties of an employee on vacation
- B. Requiring the accounts receivable clerk to deposit cash receipts at the bank and perform bank reconciliations
- C. Announcing that the company performs surprise cash counts
- D. Having all employees use the same cash register
正解：C
解説：
Explanation/Reference: https://corporatefinanceinstitute.com/resources/knowledge/other/cash-larceny/
質問 # 49
Which of the following is a method that might be used to fraudulently overstate the accounts receivable balance?
- A. Understating net worth
- B. Failing to record bad debt expense
- C. Failing to record depreciation expense
- D. Overstating inventory
正解：D
質問 # 50
Assets that are long-lived and that differ from property, plant and equipment hat has been purchased outright or acquired under a capital lease are:
- A. Intangible Assets
- B. None of above
- C. Forced Assets
- D. Tangible Assets
正解：A
質問 # 51
Delivery has not occurred or services have not been rendered when:
- A. Neither A nor B
- B. Both A & B
- C. A written order exists but contains a right of return.
- D. Until installation and customer testing and acceptance has occurred.
正解：C
質問 # 52
When employee committing the fraud removes cash from the register and also the item allegedly being returned is debited back into the inventory, this refers to:
- A. Registry destroying records
- B. Concealing register disbursement
- C. Fraudulent register occurrences
- D. Register false voids
正解：B
質問 # 53
The price of an asset on which the asset is selling at on the open market in a transaction between a willing buyer and a wiling seller is called:
- A. Absolute value
- B. Cost value
- C. material value
- D. Fair value
正解：D
質問 # 54
Revenue is recognized when it is:
- A. Fictitious and Earned
- B. Realized and Earned
- C. All of the above
- D. Realized and Evidenced
正解：B
質問 # 55
According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.
- A. Credentials
- B. Assets
- C. Liabilities
- D. None of above
正解：B
質問 # 56
"Anticipate possible losses and omit potential profits", this results in:
- A. Symmetrical accounting
- B. Playing accounting
- C. Bearing accounting
- D. Asymmetrical accounting
正解：D
質問 # 57
Which of the following is NOT the aspect of inventory purchase?
- A. Inventory purchases purposely increase in year 1 only to be liquidated in year 2.
- B. Increase sales in year 2 are unexpected and purchase of inventory does not keep pace with the sales.
- C. might be some fraud scheme in inventory.
- D. inventory for the year 2 will be much greater than year 1.
正解：D
質問 # 58
Statistical sampling enables the examiner to predict the occurrence rate for the population and therefore determine with some accuracy the error rate, or the potential for fraud.
- A. True
- B. False
正解：A
質問 # 59
_____________ involves purposeful misreporting of financial information about the organization that is intended to mislead those who read it.
- A. Asset misappropriations
- B. Corruption
- C. Fraudulent statement
- D. None of above
正解：C
質問 # 60
Which counts sometimes can give rise to inventory theft detection?
- A. Perpetual inventory counts
- B. Concealment inventory counts
- C. Physical inventory counts
- D. None of the above
正解：C
質問 # 61
Which of the following is NOT a measure commonly taken by fraudsters during account takeover schemes?
- A. Avoid accessing multiple payment accounts with the same stolen log-in credentials.
- B. Change account contact information to avoid alerting the true account holder.
- C. Obtain email addresses and other account log-in information using phishing emails.
- D. Place orders for products or transfer funds from the overtaken accounts.
正解：B
質問 # 62
......
ACFE CFE-Financial-Transactions-and-Fraud-Schemes 試験は、財務取引および詐欺スキームの分野で Certified Fraud Examiner になろうとするプロフェッショナル向けの厳格な認定試験です。詐欺の検出と防止に関連する広範なトピックをカバーし、カバーされた資料の徹底的な理解が必要です。詐欺調査のキャリアを考えている場合、CFE-Financial-Transactions-and-Fraud-Schemes 試験はあなたのプロフェッショナルな目標を達成するための重要な一歩です。
CFE-Financial-Transactions-and-Fraud-Schemes問題集と練習テスト（100試験問題)：https://www.passtest.jp/ACFE/CFE-Financial-Transactions-and-Fraud-Schemes-shiken.html
ガイド（2023年最新）実際のACFE CFE-Financial-Transactions-and-Fraud-Schemes試験問題：https://drive.google.com/open?id=1iLfHcYXiENXl2ogEOmlKWCIPuL3-0eO9