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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Industry-Specific Financial Crimes | 15–25% | - Cyber-enabled and cryptocurrency fraud - Financial institution fraud - Healthcare fraud - Real estate and securities fraud - Insurance fraud |
| Topic 2: Asset Misappropriation – Non-Cash Assets | 5–10% | - Inventory and equipment theft - Misuse of assets - Concealment techniques |
| Topic 3: Theft of Data and Intellectual Property | 5–10% | - Data and IP theft methods - Safeguarding proprietary information - Corporate espionage |
| Topic 4: Identity Theft | 1–5% | - Prevention and detection - Types and techniques |
| Topic 5: Accounting Concepts | 5–10% | - Recording and summarizing transactions - Internal control fundamentals - Financial statements structure - Basic accounting principles |
| Topic 6: Asset Misappropriation – Cash Receipts | 5–10% | - Cash skimming schemes - Prevention and detection methods - Cash larceny schemes |
| Topic 7: Corruption Schemes | 5–10% | - Conflicts of interest - Bribery and kickbacks - Illegal gratuities and extortion |
| Topic 8: Asset Misappropriation – Cash Disbursements | 10–15% | - Check and payment tampering - Expense reimbursement schemes - Payroll schemes - Billing schemes |
| Topic 9: Financial Statement Fraud | 10–15% | - Detection and red flags - Revenue and asset overstatements - Timing and disclosure manipulations - Expense and liability understatements |
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問題 #133
Financial statement fraud is committed by:
答案：C
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: While asset misappropriation schemes are usually committed by lower- level employees, financial statement fraud is most often committed by senior management . This is because executives have the authority to override controls, direct accounting policies, and influence financial reporting for personal gain (bonuses, stock prices, or to conceal poor performance).
* Analysis of Incorrect Options:
* A. Organized criminals - May commit fraud, but financial statement fraud specifically requires authority over reporting.
* B. Mid and lower-level employees - Lack sufficient authority to materially alter financial statements.
* D. All of the above - Incorrect, as financial statement fraud is overwhelmingly associated with senior management.
* Key Concept: Management override - financial statement fraud perpetrated by those with the authority to manipulate reports.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Role of Senior Management in Fraudulent Reporting .
問題 #134
In Cressey's fraud triangle, its three legs are Opportunity, Pressure, and:
答案：B
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Donald Cressey's fraud triangle identifies three conditions that lead to occupational fraud: (1) Pressure (financial or other), (2) Opportunity (ability to commit without detection), and (3) Rationalization (justification by the perpetrator to make the act acceptable in their own mind). Thus, the third leg is Rationalization .
* Analysis of Incorrect Options:
* A. Violation - Not part of the fraud triangle.
* B. Isolation - Not a recognized component of the model.
* D. None of the above - Incorrect because rationalization is explicitly the correct answer.
* Key Concept: Fraud Triangle - Opportunity, Pressure, Rationalization .
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Theory section - Cressey' s Fraud Triangle .
問題 #135
To prevent expense reimbursement fraud, it is recommended that companies require employees to submit receipts electronically.
答案：A
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Expense reimbursement schemes are a common type of fraudulent disbursement. Requiring employees to submit receipts electronically improves controls by ensuring legibility, reducing the chance of altered or duplicate submissions, and creating a digital audit trail. This measure is recommended in the Fraud Examiners Manual as part of strengthening internal controls over reimbursement processes.
* Analysis of Incorrect Option:
* B. False - Incorrect because electronic receipt submission is indeed a recognized anti-fraud measure.
* Key Concept: Fraudulent disbursements prevention through documentation controls.
Reference: ACFE Manual, Fraudulent Disbursements - Expense Reimbursement Schemes .
問題 #136
Which of the following is a red flag that might indicate that someone is attempting to commit insurance fraud?
答案：B
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Filing a claim shortly after a policy begins is a classic red flag of potential insurance fraud, as it may indicate the loss occurred before coverage or is fabricated.
* Analysis of Incorrect Options:
* B. One prior claim in five years - Not unusual by itself.
* C. Small electronics/jewelry - Common theft items, not automatically suspicious.
* D. Recently purchased items with receipts - Strong documentation actually supports legitimacy.
* Key Concept: Insurance fraud red flags .
Reference: ACFE Fraud Examiners Manual (2020) , Insurance Fraud Indicators .
問題 #137
Pilar had to purchase computer equipment for ABC Corporation, her employer. Pilar created a shell company, used the shell company to purchase used computer equipment, and then resold that equipment to ABC Corporation at an increased price. This is an example of a:
答案：C
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: This is a Pass-through scheme , a type of Conflict of Interest under the corruption category. In this scheme, the employee sets up a shell company to act as a vendor. The shell purchases goods from legitimate suppliers and resells them to the employer at inflated prices. Pilar' s actions align perfectly with this definition.
* Analysis of Incorrect Options:
* A. Need recognition scheme - Involves manipulating an employer's need to justify a purchase, not reselling via a shell.
* B. Pay and return scheme - A fraudulent disbursement scheme where overpayments are made and refunds diverted. Not applicable here.
* D. Cash larceny scheme - Involves theft of incoming cash, unrelated to vendor fraud.
* Key Concept: Pass-through scheme (Conflict of Interest within Corruption).
Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Conflict of Interest Schemes .
問題 #138
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CFE-Fraud-Schemes-and-Financial-Crimes考證: https://www.vcesoft.com/CFE-Fraud-Schemes-and-Financial-Crimes-pdf.html