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

質問 1：
Which of the following is NOT a measure commonly taken by fraudsters during account takeover schemes?
A. Place orders for products or transfer funds from the overtaken accounts.
B. Obtain email addresses and other account log-in information using phishing emails.
C. Avoid accessing multiple payment accounts with the same stolen log-in credentials.
D. Change account contact information to avoid alerting the true account holder.
正解：D

質問 2：
Which of the following statements is TRUE regarding electronic payment tampering?
A. Positive pay is not available on ACH transactions.
B. The individual who makes electronic payments on the company's behalf should also set up ACH filters to ensure only designated individuals get paid.
C. Companies should use separate bank accounts for paper and electronic transactions.
D. Electronic payment tampering schemes leave a clear audit trail.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Which of the following is TRUE regarding accrual-basis accounting?
A. Expenses are recorded in the accounting system as soon as they are paid.
B. Accrual-basis accounting is simpler to use than cash-basis accounting.
C. Revenues are generally recognized when services are rendered to a customer.
D. The accrual method focuses on tracking a company's current cash flow.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 4：
For a ghost employee scheme to be successful, which of the following must be TRUE?
A. The ghost employee must receive payment via direct deposit.
B. Paychecks must be generated to someone who used to work for the victim company.
C. Paychecks must be generated to someone who does not actually work for the victim company.
D. The ghost employee must be a fictitious person.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Because sales skimming is an off-book fraud scheme, it is unlikely to be detected by reconciling the sales records to the cash receipts.
A. False
B. True
正解：B
解説: (Topexam メンバーにのみ表示されます)