[Q117-Q137] リアルなCFE-Financial-Transactions-and-Fraud-Schemesは100%カバー試験問題をゲット [2025年12月]

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リアルなCFE-Financial-Transactions-and-Fraud-Schemesは100%カバー試験問題をゲット [2025年12月]

問題集まとめ概要はCFE-Financial-Transactions-and-Fraud-Schemes試験問題集はここ

ACFEは、詐欺および白色犯罪に対抗するために専念するグローバルな専門組織です。この組織は、会員に対してトレーニング、認定、ネットワーキングの機会を提供しています。CFE-Financial-Transactions-and-Fraud-Schemes認定試験は、ACFEの多くの提供物の1つです。

質問 117
Fraudsters use the accounting system as a tool to generate the results they want in ___________ approach:

Organized accounting

Playing the accounting

Beating accounting

All of the above

質問 118
Blue borrowed her employer’s snowplow for her own snow removal business, which she operates on the side.
Blue only used the snowplow on the weekends or after hours, when her employer was not open for business.
Blue falsified the mileage and usage logs for the snowplow so that no one would know she had been using it.
The snowplow was returned unharmed. Which of the following statements is MOST ACCURATE?

Blue committed larceny of a noncash asset.

Blue committed misuse of a noncash asset.

Blue committed a fictitious sales scheme.

Blue did not commit occupational fraud.

質問 119
The heart of book keeping system is the ___________.

Asset

Liability

Checkbook

Journal

質問 120
Which of the following statements is FALSE with regard to counterfeit credit and debit cards?

Counterfeit credit and debit card schemes often involve collusion with merchants or a merchant’s employees.

The production of counterfeit credit and debit cards is too complicated for the use of high-speed printing facilities.

Credit and debit card holograms are difficult to reproduce.

Counterfeiters create phone credit and debit cards through the use of what is commonly referred to as
“blank plastic”.

質問 121
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.

True

False

質問 122
Which of the following is a method of identity theft prevention recommended for individuals?

Install security updates and patches for personal computers every six months.

Avoid the use of biometric authentication to ensure the security of fingerprints, voice patterns, and other identifying information.

Do not reuse the same answers to security questions for more than two accounts.

Create passwords that are at least eight characters long and contain a combination of letters, numbers, and symbols.

質問 123
Which of the following is an example of a cash larceny scheme?

Paul sold insurance policies to individuals but never filed the policies with the insurance company. He then stole the customers’ payments, which he was able to do because the insurance company did not know the policies existed.

Emily is an accounts receivable clerk. She stole Customer A’s monthly payment. When Customer B’s payment arrived, she applied it to Customer A’s account. When Customer C’s payment arrived, she applied it to Customer B’s account.

Sarah returned a $250 mirror to the store. Jenna, the cashier, recorded a $350 return on the cash register and kept the remaining $100.

Mark, a cashier, knew the access code for Joe’s cash register. He logged in as Joe and processed transactions as usual. He then took $50 from the register at the end of his shift.

質問 124
Georgina works for TAK Intelligence, a competitive intelligence firm. She is tasked with gathering intelligence about ERO Corp., a competitor of one of TAK’s clients. To gather the intelligence, Georgina poses as a customer and contacts ERO. She then elicits sensitive information from an ERO employee.
Georgina’s approach is an example of:

Human intelligence

Baiting

Scavenging

Open-source intelligence

質問 125
In ____________ scheme, a supplier pays an employee of the purchasing company to write specifications that will require amendments at a later date.

Deliberate writing of vague specifications

Need recognition

False specification

Bid-splitting

質問 126
By what accountant means that the financial figures presented by the company are at least as much as reflected in the statements, if not more.

Fraudulent statement

Misappropriations

Conservatism

Matching

質問 127
In what type of fraud scheme does an employee steal cash after it has appeared on the company’s books?

Cash larceny scheme

Unrecorded sales (skimming) scheme

Kickback scheme

Understated sales (skimming) scheme

質問 128
Which of the following is an insurance fraud detection tool used for identifying funds fraudulently sent to fictitious payees by using computer-generated reports to compare payments sent to the same location?

Duplicate payment lists

Address similarity reports

Exception reports

Electronic confirmations

質問 129
Which of the following is MOST ACCURATE concerning common methods that identity thieves use to steal information?

Pharming is the practice of changing a victim’s email or mailing address so that the identity thief receives the victim’s mail.

Dumpster diving involves searching for sensitive personal information on used computers that have been purchased from a reseller.

Shoulder surfing is the practice of exploiting another person’s access capability to gain access to restricted areas.

Baiting involves leaving flash drives or similar items that have been infected with malware in places where people are likely to find them.

質問 130
Any expenses that are incurred but not paid by the end of the year are counted in our records of profit and loss, are called:

Accruals

Depreciations

Expenses

Financial record

質問 131
Which of the following is a TRUE statement about counterfeit payment cards?

The hologram on payment cards is relatively simple to reproduce.

The production of counterfeit payment cards is too complicated for the use of high-speed printers.

Counterfeit payment cards can be created with blank plastic cards.

All of the above are true statements about counterfeit payment cards.

質問 132
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?

Net realizable value

Going concern

Cost

Fair value

質問 133
To detect fraud committed by a health care provider, a fraud examiner should look for which of the following red flags?

The number of claims made by the provider for reimbursement are lower than average.

There is a high percentage of coding outliers in the provider’s documentation.

The details in the provider’s supporting documentation match the health care claim.

The provider has unusually low profits compared to similar businesses in the same region.

質問 134
A journal in which all sales made on credit or cash are listed is:

Disbursement journal

Accounts receivable journal

Accounts payable journal

General journal

質問 135
Which of the following is NOT one of the information security goals that should be achieved to secure an e- commerce system for users and account holders?

Availability of data

Accuracy of data

Authentication

Non-repudiation

質問 136
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?

Residential loan fraud

Credit data blocking

Double-pledging collateral

Linked financing

質問 137
How many accounts are affected in fraudulent accounting entries and therefore same number of categories on the financial statement?

One

At least two

More than two

None of above