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ACFE CFE-Financial-Transactions-and-Fraud-Schemes認定試験は、金融取引と詐欺スキームの分野で認定詐欺審査官（CFE）になりたい個人の知識とスキルをテストするために設計されています。この認定は業界で非常に尊敬されており、詐欺試験の分野における卓越性のベンチマークとして世界中で認識されています。

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CFE-Financial-TransactionsとFraud-Schemes認定試験は、金融取引と詐欺スキームに関連する幅広いトピックをカバーしています。この試験は、詐欺防止と検出、金融取引、会計原則、法的概念、調査手法などの分野で候補者の知識とスキルをテストするように設計されています。試験は4つのセクションで構成されており、それぞれが認証を獲得するために合格する必要があります。

ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam 認定 CFE-Financial-Transactions-and-Fraud-Schemes 試験問題 (Q37-Q42):

質問 # 37
In which of the following process, all bidders are legally supposed to be placed on the same plane of equality, bidding on the same terms and conditions?

A. Bid solicitation
B. Competitive bidding
C. Kickbacks
D. Bid-rigging

正解：B

解説：
Detailed Explanation:
* Rationale for Correct Answer:In a legitimate competitive bidding process, all bidders must be treated equally, with the same access to information, terms, and conditions. This ensures fairness and prevents procurement fraud.
* Analysis of Incorrect Options:
* A. Bid-rigging - The manipulation of competitive bidding, not the fair process.
* B. Kickbacks - Involve secret payments, not equal bidding.
* D. Bid solicitation - The stage of inviting bids, not the equal treatment requirement.
* Key Concept:Competitive bidding - foundation of fairness in procurement.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Corruption - Procurement and Competitive Bidding Principles.

質問 # 38
Revenue is recognized when it is:

A. All of the above
B. Realized and Earned
C. Fictitious and Earned
D. Realized and Evidenced

正解：B

解説：
Detailed Explanation:
* Rationale for Correct Answer:Under GAAP, revenue is recognized when it is realized or realizable and earned. This requires that the earnings process be substantially complete, and payment be reasonably assured.
* Analysis of Incorrect Options:
* B. Fictitious and Earned - Fictitious revenues are fraud, not recognized revenue.
* C. Realized and Evidenced - Evidence supports recognition, but "earned" is the proper standard.
* D. All of the above - Incorrect, since only option A is correct.
* Key Concept:Revenue recognition principle - realized/realizable and earned.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Financial Statement Fraud - Revenue Recognition Standards.

質問 # 39
Which of the following would NOT be considered a conflict of interest?

A. Jennifer is on the board of directors of two companies that compete in the retail market, but she does not tell either company about her role at the other.
B. Robert works for Muir's Printing Services on weekdays and Winsted Cafe on weekends, but he does not tell either employer about the other job.
C. Ernest hires his brother, John, to provide vending services to his employer's lunch areas, but he does not disclose their relationship.
D. Harriet owns a significant amount of stock in a company she regularly buys her employer's office supplies from, but her employer is unaware of this fact.

正解：B

解説：
Detailed Explanation:
* Rationale for Correct Answer:Simply holding two jobs without disclosure is not inherently a conflict of interest unless the roles compete, overlap, or present divided loyalties. The other options all describe undisclosed financial or relational interests that conflict with the employer's best interest.
* Analysis of Incorrect Options:
* A. Harriet's stock ownership - Direct financial conflict.
* C. Jennifer's board positions - Competing loyalties between competitors.
* D. Ernest hiring his brother - Nepotism without disclosure is a conflict.
* Key Concept: Conflict of interest schemes in corruption.
Reference: ACFE Fraud Examiners Manual (2020), Corruption: Conflict of Interest.

質問 # 40
The person or persons who have access to __________ are often the targets of unethical vendors seeking an advantage in the process.

A. Tailor specifications
B. Bid-splitting
C. Sealed bids
D. General purchasing

正解：C

質問 # 41
Forced reconciliation of the account says:

A. To conceal write-offs is to change the perpetual inventory record so that it matches the physical inventory count.
B. To conceal shrinkage is to change the perpetual inventory record so that it matches the physical inventory count.
C. To conceal shrinkage is to alter inventory record so that it matches the physical inventory count.
D. To conceal inventory is to alter shrinkage record so that it matches the physical inventory count.

正解：B

解説：
Detailed Explanation:
* Rationale for Correct Answer:Forced reconciliation occurs when fraudsters alter the perpetual inventory records to conceal shrinkage. By adjusting the records, they make the books appear consistent with the physical count, hiding theft or loss.
* Analysis of Incorrect Options:
* A - Too vague; does not specify perpetual records.
* B - Incorrect; inventory is concealed, not shrinkage records.
* D - Write-offs are a different concealment method.
* Key Concept:Forced reconciliations as a concealment method in inventory fraud.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Inventory and Other Assets - Concealment of Shrinkage.

質問 # 42
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