ACFE CFE-Financial-Transactions-and-Fraud-Schemes 問題集

試験コード：CFE-Financial-Transactions-and-Fraud-Schemes

試験名称：Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam

最近更新時間：2026-06-28

問題と解答：全237問

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質問 1：
If the assets are intentionally purchased by the company but simply misappropriated by the fraudster, this is referred to as:
A. Fraudulent purchase
B. Asset receiving scheme
C. Falsify shipping
D. Inventory larceny scheme
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 2：
Ada uses her mother's government identification card to impersonate her mother and obtain health care for herself under her mother's insurance benefits. Which type of patient health care fraud scheme is Ada MOST LIKELY committing?
A. Fictitious claims fraud
B. Multiple claims fraud
C. Misrepresentations fraud
D. Third-party fraud
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Accounting records are designed to be kept on subjective rather than objective evidence.
A. False
B. True
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which of the following is a recommended activity that organizations should engage in to protect their proprietary information from threats?
A. Prohibiting all nonemployees from entering the organization's premises
B. Enlisting a company task force to identify the information security practices of competitors
C. Practicing data minimization to limit the information available during a data breach
D. Storing devices that contain sensitive data in specially constructed quiet rooms
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 5：
The _______________ cost method of pricing would carry an asset's value on the financial statements as what it would currently cost, considering inflation.
正解：
Price-level adjusted historical cost
* Rationale for Correct Answer:The price-level adjusted historical cost method adjusts the original purchase price of an asset for inflation, providing a more current value while still tied to historical cost principles. It addresses one of the limitations of strict historical cost accounting.
* Key Concept:Inflation adjustments in asset valuation.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Accounting Concepts - Alternative Valuation Methods.

質問 6：
Which of the following measures will MOST LIKELY prevent cash larceny schemes from occurring?
A. Restricting other employees from performing the duties of an absent employee
B. Assigning the duties of depositing cash receipts and performing bank reconciliations to different employees
C. Having all employees use the same cash register for their transactions
D. Keeping employees unaware that the company performs surprise cash counts
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 7：
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. It is more likely that fraud will occur in established accounts than in accounts that are still considered to be new.
C. Mobile deposits are at high risk for new account fraud because fraudsters can easily make deposits using forged or counterfeit images.
D. New account fraud can be defined as any fraud that occurs on an account during the first six months that it is open.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 8：
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 willing seller is called:
A. Absolute value
B. Cost value
C. Fair value
D. Material value
正解：C
解説: (Topexam メンバーにのみ表示されます)

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ACFE CFE-Financial-Transactions-and-Fraud-Schemes 認定試験の出題範囲：

トピック	出題範囲
トピック 1	Fraud Prevention and Deterrence: This section measures Auditors’ understanding of criminal behavior theories, white-collar crime dynamics, corporate governance, management’s fraud-related responsibilities, fraud risk assessments, ethics, and anti-fraud programs. Topics include internal controls, COSO frameworks, fraud risk management, ethical standards for examiners, and strategies to foster an organizational anti-fraud culture.
トピック 2	Investigation: This section assesses Fraud Examiners on planning and conducting fraud examinations, evidence collection, interview techniques (including suspect interrogations), covert operations, information sourcing, data analysis, digital forensics, asset tracing, and report writing. Emphasis is placed on legal compliance, behavioral analysis, and leveraging technology for evidence gathering and analysis.
トピック 3	Financial Transactions and Fraud Schemes: This section measures the skills of Fraud Examiners and covers foundational accounting concepts, financial statement fraud schemes, asset misappropriation (cash receipts, disbursements, inventory), corruption, data theft, identity theft, and sector-specific fraud (financial institutions, payment, insurance, healthcare, consumer, cyber, contract procurement). Topics include accounting frameworks, fraud detection methods, and prevention strategies across various transactional contexts.
トピック 4	Law: This section evaluates the knowledge of Auditors regarding legal systems, fraud-related laws, bankruptcy fraud, securities fraud, money laundering, tax fraud, individual rights during investigations, criminal and civil proceedings, evidence principles, and expert testimony. Key areas include legal frameworks, prosecution processes, anti-money laundering regulations, and compliance with data privacy laws like GDPR.

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