CFE-Financial-Transactions-and-Fraud-Schemes試験無料問題集（100題）「ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes 認定」

出題：1

Accounts receivable that never get collected are a common sign of fictitious revenue schemes.

A. True

B. False

解説: (GoShiken メンバーにのみ表示されます)

出題：2

Bayan finds a residential property with an owner who lives far away. She forges the owner's signature on property transfer documents that purport to give Bayan full ownership of the property. Bayan then takes the falsified documents to the bank and obtains a loan using the property as collateral. Which of the following BEST describes this scheme?

A. Property flopping

B. Fraudulent sale

C. Air loan

D. Daisy chain

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：3

A travel agency offered to provide free travel and entertainment to Rosa, the purchasing agent of Frame Scene, a retail company. In return, Rosa agreed to book all of Frame Scene's corporate trips through the travel agency.
Which of the following best describes the type of corruption scheme in which Rosa engaged?

A. Kickback scheme

B. Diversion scheme

C. Economic extortion scheme

D. Illegal gratuity scheme

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：4

Natalie, a Certified Fraud Examiner (CFE), is tasked with overseeing cybersecurity protocols for her employer, including identifying potential indicators of intrusion, or unauthorized access, to the organization's computer network. Which of the following could potentially indicate that the organization's network has been accessed or compromised?

A. Updates to the operating systems of computers on the network are automatically installed to patch vulnerabilities.

B. When logging into the computer network, employees are reminded to change their log-in passwords before they expire.

C. The network is transmitting much more data than usual to recipients outside the country in which the organization is located.

D. Users are being denied access to network files they do not typically use in the normal course of business.

正解：C 解答を投票する

出題：5

All of the following items appear on the balance sheet EXCEPT:

A. Cost of goods sold

B. Assets

C. Liabilities

D. Retained earnings

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：6

Which of the following is a method for gaining unauthorized access to a computer system whereby the attacker deceives victims into disclosing personal information or convinces them to commit acts that facilitate the attacker's intended scheme?

A. Scavenging

B. Shoulder surfing

C. Spoofing

D. Social engineering

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：7

Which of the following is NOT a method of identity theft prevention recommended for businesses?

A. Restrict employees' access to customers' personal information.

B. Use encryption to protect information sent internally through the company's wireless network.

C. Require employees to use laptops rather than desktop computers.

D. Collect customers' government identification numbers only when legally required to do so.

正解：C 解答を投票する

出題：8

Tram is a branch manager at a financial institution. She is responsible for putting several preventive measures into effect to safeguard the bank and its customers from electronic funds transfer (EFT) fraud. Which of the following is a measure Tram should take to prevent EFT fraud?

A. Make the same employee responsible for both the issuance of PINs and access devices.

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

C. Track the use of an access device for the next several days if a customer reports that it has been lost or stolen.

D. Mail PINs and other associated account information together to reduce their chances of being lost in the email.

正解：A 解答を投票する

出題：9

Which of the following is an example of a corruption scheme?

A. Two data analysts steal confidential algorithms from their workplace and use the stolen data to start a competing business.

B. A warehouse manager receives thirty tablets in a shipment but excludes five from the records and sells them to third parties.

C. A government procurement manager awards a lucrative contract to a vendor in exchange for an offer of future employment.

D. A public company omits recurring costs from its financial statements to make the company appear more profitable than it actually is.

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：10

Schemes in which an employee physically misappropriates cash that has already appeared on the victim organization's books are known as:

A. Cash larceny schemes

B. Unrecorded sales skimming schemes

C. General ledger schemes

D. Understated sales skimming schemes

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

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