最新なACFE CFE-Fraud-Schemes-and-Financial-Crimes問題集（355題）、真実試験の問題を全部にカバー！

質問 1：
A fraudster uses a victim's name, government identification number, and birthdate to impersonate the victim and open a credit card account in the victim's name. This scheme can BEST be described as:
A. Criminal identity theft
B. Traditional identity theft
C. Synthetic identity theft
D. New account identity theft
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 2：
Financial statement fraud is BEST described as the intentional or accidental misstatement of amounts in the financial statements.
A. False
B. True
正解：A
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質問 3：
Which of the following reasons is an acceptable justification for departing from generally accepted accounting principles (GAAP)?
A. Reporting a transaction in a way that is compliant with GAAP would be significantly more expensive.
B. Applying a different accounting framework would increase the organization's ability to grow internationally.
C. A departure from GAAP would make the company appear more profitable.
D. The expected costs of following GAAP exceed the expected benefits of compliance.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 4：
Joe's automobile insurance policy expired in June. In August, Joe was involved in an automobile accident, and his vehicle was severely damaged. After the accident, Joe contacted his insurance company and reinstated the policy. In September, Joe then submitted a claim with a September accident date for the damages that occurred to his vehicle in August. Joe has engaged in which of the following insurance schemes?
A. Inflated damages
B. Vehicle repair
C. Past posting
D. Staged accident
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 5：
Which of the following signs is a red flag that might indicate an entity is operating a securities business without the proper license or registration?
A. The entity has a lack of customer complaints.
B. The entity has a history of regulatory filings.
C. The entity's promoters have unexplained gaps in their work history.
D. The entity's website lists a prospectus for each security.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 6：
Carl, an information technology (IT) employee at ABC Company, steals an accounting employee's login credentials for the company's online banking portal. Carl then sets up a recurring payment to a bank account that he owns under a different name. Carl has MOST LIKELY committed a(n):
A. Ghost payee scheme
B. Diverted revenue scheme
C. Electronic payment tampering scheme
D. Fraudulent billing scheme
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 7：
A fraud examiner is attempting to determine whether an online retailer's customers have committed card-not- present (CNP) payment card fraud schemes. Which of the following measures would be MOST EFFECTIVE in detecting this type of fraud?
A. Compare IP addresses for internet orders with those from previous orders placed by the same customer.
B. Review orders in which a customer purchased several unique items during a single transaction.
C. Examine orders in which customers declined rush or overnight shipping for their purchases.
D. Check for small orders placed from newly created customer accounts that do not have a purchase history.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 8：
According to a survey, in principal perpetrator cases, males were the primary culprit in a majority of cases, accounting for ___ percent of frauds versus ___ percent for females.
A. 62 versus 37
B. 62 versus 36
C. 61 versus 39
D. None of the above
正解：A
解説: (Pass4Test メンバーにのみ表示されます)