CFE-Financial-Transactions-and-Fraud-Schemes無料問題集「ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes」

質問 1

____________ is a process by which a bookkeeper records all transactions and can adjust the books.

（A）Financial statement

（B）Accounting Cycle

（C）Journal Entries

（D）None of all

正解：C 解答を投票する

質問 2

Which of the following is a common red flag of a bid tailoring scheme?

（A）There are unusually narrow specifications for the type of goods being procured.

（B）Numerous bidders respond to the procuring entity's bid requests.

（C）The procuring entity rebids contracts because fewer than the minimum number of bids are received.

（D）The procuring entity's request for bid submissions provides clear bid submission information.

正解：A 解答を投票する

質問 3

"Anticipate possible losses and omit potential profits", this results in:

（A）Asymmetrical accounting

（B）Bearing accounting

（C）Playing accounting

（D）Symmetrical accounting

正解：A 解答を投票する

質問 4

Bob, a purchasing agent for Gallenkamp, directed a portion of Gallenkamp's business to Oak Company. In exchange for receiving additional business, Oak Company's sales manager agreed to pay Bob a percentage of the extra profits. Which of the following BEST describes the type of corruption scheme in which Bob engaged?

（A）Illegal gratuity scheme

（B）Economic extortion scheme

（C）Kickback scheme

（D）Diversion scheme

正解：C 解答を投票する

質問 5

Which of the following is a method that a fraudster might use to conceal inventory shrinkage?

（A）Falsely increasing the perpetual inventory record

（B）Selling merchandise without recording the sale

（C）Writing off stolen inventory as scrap

（D）All of the above

正解：D 解答を投票する

質問 6

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）Vishing

（C）Pharming

（D）Smishing

正解：D 解答を投票する

質問 7

Which of the following is NOT a distinguishing characteristic of a Ponzi scheme?

（A）Participants are paid based on the number of new investors that they recruit.

（B）Promoters of Ponzi schemes engage in minimal amounts of valid commerce or investments.

（C）Promoters of Ponzi schemes promise investors uncommonly high returns.

（D）Participants believe that they are making a legitimate investment.

正解：A 解答を投票する

質問 8

Hannah is a manager at a financial institution. To safeguard the bank and its customers from electronic funds transfer (EFT) fraud, Hannah is implementing several preventive measures. Which of the following is NOT a measure Hannah should take to prevent EFT fraud?

（A）Send a welcome letter to new customers to determine if the address submitted on the account application is valid.

（B）Mail PINs and other associated account information together to reduce the chance of those items being lost during transit.

（C）If a customer reports the loss or theft of an access device, then cancel the existing card, PIN, or other form of access and issue a new one.

（D）Separate the duties of bank employees so that the responsibilities for the issuance of access devices are separate from the issuance of PINs.

正解：B 解答を投票する

質問 9

Which of the following would be MOST INDICATIVE of loan fraud in a draw request submitted by a construction developer?

（A）There are several inspection reports.

（B）Lien releases from subcontractors are not included with the request.

（C）The developer's personal account statements have been omitted.

（D）Change orders have been included.

正解：B 解答を投票する

質問 10

Black, an accounts receivable clerk, stole Customer A's monthly payment instead of posting it to A's account.
When Customer B's payment arrives a few days later, Black applies the payment to Customer A's account.
When Customer C's payment arrives a few days after that, Black applies it to Customer B's account. Black's method of crediting one account with money taken from another account is known as:

（A）Lapping

（B）Substitution

（C）Padding

（D）Daisy chain

正解：A 解答を投票する

質問 11

When an incorrect total is carried from the journal to the ledger or from ledger to the financial statements, this method is called:

（A）Forced Balance

（B）False balance

（C）Out-of-balance

（D）None of all

正解：A 解答を投票する

質問 12

Which of the following would be helpful in detecting a cash larceny scheme?

（A）Requiring cashiers to perform cash counts of their own cash registers at the end of each shift

（B）Prohibiting employees from performing the duties of an absent employee

（C）Reconciling cash register totals to the amount of cash in the register drawer

（D）Having the accounts receivable clerk prepare the bank deposit

正解：C 解答を投票する

質問 13

Which of the following is a common way that dishonest contractors collude to evade the competitive bidding process?

（A）Submitting invoices for work that was not performed on joint projects

（B）Submitting bids on fake contracts to give the appearance of genuine competition

（C）Using different publications to publish their bid solicitations

（D）Arranging an agreement with competitors to divide and allocate markets

正解：D 解答を投票する

質問 14

Which of the following is NOT a measure that is commonly taken by fraudsters during account takeover schemes?

（A）Placing orders for products or transferring funds from the overtaken accounts

（B）Using log-in credentials that have been stolen from one account to attempt to gain access to other payment accounts

（C）Obtaining email addresses and other account log-in information by sending phishing emails

（D）Ensuring that the contact information for the overtaken account remains the same to avoid alerting the true account holder

正解：D 解答を投票する

質問 15

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?

（A）Electronic confirmations

（B）Exception reports

（C）Duplicate payment lists

（D）Address similarity reports

正解：D 解答を投票する

質問 16

Which of the following is a condition that facilitates insider cyberfraud?

（A）Access logs are not reviewed by management.

（B）Separation of duties exists in the data center.

（C）Access privileges are restricted to assigned job functions.

（D）Production programs are run during the business day.

正解：C 解答を投票する

質問 17

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

（A）Liabilities

（B）Expenses

（C）Owners' equity

（D）Assets

正解：B 解答を投票する

質問 18

Inventory shrinkage is the unaccounted-for reduction in the company's inventory that does not results from theft.

（A）False

（B）True

正解：A 解答を投票する

質問 19

Which of the following statements is TRUE regarding income statements?

（A）A company's operating expenses are usually listed as the first line item.

（B）Net profit is a company's earnings before operating expenses have been deducted.

（C）Gross profit is the difference between net sales and cost of goods sold.

（D）Gross revenue is the total amount of sales after deductions are applied.

正解：B 解答を投票する

CFE-Financial-Transactions-and-Fraud-Schemes 無料問題集「ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes」

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