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| Section | Objectives |
|---|---|
| Topic 1: Financial Crimes | - Money Laundering
|
| Topic 2: Fraud Schemes | - Fraudulent Disbursements
|
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99. Frage
A fraudster poses as ABC Organization's chief executive officer (CEO) and sends an email to an employee requesting that company funds be transferred to an account that the fraudster owns. This is an example of which of the following types of fraud schemes?
Antwort: A
Begründung:
Detailed Explanation:
* Rationale for Correct Answer: This scheme is a business email compromise (BEC) , also known as CEO fraud. Fraudsters impersonate high-ranking executives to trick employees into transferring money or disclosing confidential information.
* Analysis of Incorrect Options:
* A. Reverse social engineering - Involves the fraudster posing as a helper and then exploiting the victim, not impersonating executives.
* B. Executive email attack - A generic term, but the ACFE recognizes BEC as the precise classification.
* C. Electronic piggybacking - Refers to unauthorized access through another user's session, not impersonation.
* Key Concept: Social engineering and cyber-enabled fraud - BEC schemes.
Reference: ACFE Manual, Fraud Prevention and Deterrence - Business Email Compromise .
100. Frage
On the balance sheet, assets must equal the sum of which two components?
Antwort: D
Begründung:
The correct answer is D. The balance sheet is based on the fundamental accounting equation: Assets = Liabilities + Owners' Equity. Assets represent resources owned or controlled by the entity. Liabilities represent obligations owed to creditors, while owners' equity represents the owners' residual interest after liabilities are deducted from assets. Because every accounting transaction affects at least two accounts, the equation must remain in balance. Revenues, expenses, cost of goods sold, and gross profit are primarily income statement elements, not the two main components that balance against assets on the statement of financial position. Understanding this equation is essential for fraud examiners because improper entries, concealed liabilities, overstated assets, and equity manipulation can distort financial statements.
101. Frage
Which of the following methods is NOT used to detect conflicts of interest?
Antwort: B
Begründung:
Detailed Explanation:
* Rationale for Correct Answer: Conflict of interest is often uncovered through proactive investigative methods such as tips, vendor ownership review, and employee interviews. Underbilling schemes, however, relate to Financial Statement Fraud and Revenue Recognition Manipulation , not conflict of interest detection.
* Analysis of Incorrect Options:
* A. Tips & Complaints - Common detection method; many corruption schemes are revealed this way.
* B. Review of vendor ownership files - Critical to identify hidden ownership ties.
* D. Interviews with purchasing personnel - Helps detect suspicious relationships or favoritism.
* Key Concept: Detection of Conflict of Interest schemes .
Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Detection of Conflicts of Interest .
102. Frage
Black, an accounts receivable clerk, stole Customer A's monthly payment instead of posting it to A's account.
When Customer B's payment arrives a few days later, Black applies the payment to Customer A's account.
When Customer C's payment arrives a few days after that, Black applies it to Customer B's account. Black's method of crediting one account with money taken from another account is known as:
Antwort: D
Begründung:
Detailed Explanation:
* Rationale for Correct Answer: The described scheme is lapping , a classic accounts receivable fraud.
It involves covering up stolen payments by applying subsequent receipts from other customers to hide the shortage.
* Analysis of Incorrect Options:
* A. Padding - Usually refers to overstating expense reimbursements, not AR fraud.
* C. Substitution - Refers to replacing missing assets with others, not AR manipulation.
* D. Daisy chain - Not a recognized fraud concealment method in this context.
* Key Concept: Skimming concealment techniques - lapping of receivables.
Reference: ACFE Manual, Cash Receipts - Lapping Schemes .
103. Frage
Which of the following is an insurance fraud detection tool used for identifying funds fraudulently sent to fictitious payees by using computer-generated reports to compare payments sent to the same location?
Antwort: C
Begründung:
Detailed Explanation:
* Rationale for Correct Answer: Address similarity reports are used to identify fraudulent disbursements by flagging payments sent to multiple vendors or payees at the same address. This helps detect fictitious payees or shell companies set up by fraudsters.
* Analysis of Incorrect Options:
* A. Duplicate payment lists - Detects duplicate disbursements, not necessarily fictitious payees.
* C. Exception reports - Flag unusual transactions, but not specifically address similarities.
* D. Electronic confirmations - Used to verify balances or transactions, not detect fictitious vendors.
* Key Concept: Detection of fraudulent disbursements .
Reference: ACFE Fraud Examiners Manual (2020) , Fraudulent Disbursements: Fictitious Payee Schemes .
104. Frage
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