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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Accounting Concepts	5–10%	- Financial statements structure - Recording and summarizing transactions - Internal control fundamentals - Basic accounting principles
Topic 2: Industry-Specific Financial Crimes	15–25%	- Cyber-enabled and cryptocurrency fraud - Insurance fraud - Financial institution fraud - Healthcare fraud - Real estate and securities fraud
Topic 3: Identity Theft	1–5%	- Types and techniques - Prevention and detection
Topic 4: Theft of Data and Intellectual Property	5–10%	- Data and IP theft methods - Safeguarding proprietary information - Corporate espionage
Topic 5: Asset Misappropriation – Cash Receipts	5–10%	- Prevention and detection methods - Cash skimming schemes - Cash larceny schemes
Topic 6: Financial Statement Fraud	10–15%	- Expense and liability understatements - Detection and red flags - Revenue and asset overstatements - Timing and disclosure manipulations
Topic 7: Asset Misappropriation – Cash Disbursements	10–15%	- Payroll schemes - Billing schemes - Check and payment tampering - Expense reimbursement schemes
Topic 8: Corruption Schemes	5–10%	- Conflicts of interest - Illegal gratuities and extortion - Bribery and kickbacks
Topic 9: Asset Misappropriation – Non-Cash Assets	5–10%	- Inventory and equipment theft - Concealment techniques - Misuse of assets

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ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes 認定 CFE-Fraud-Schemes-and-Financial-Crimes 試験問題 (Q139-Q144):

質問 # 139
Which of the following scenarios would be considered a conflict of interest?

A. Cindy purchases restaurant supplies for her employer from the company her aunt owns, but she has not informed her employer of the relationship.
B. Annika hires her sister's band to perform at her company's holiday party, but she has informed her employer about the relationship.
C. Morgan owns a significant amount of stock in a company she regularly buys her employer's office supplies from, but her employer is aware of this fact.
D. Dana works for XYZ Printing Services on weekdays and Marigold Cafe on weekends, but she does not tell either employer about the other job.

正解：A

解説：
The correct answer is B. A conflict of interest occurs when an employee has an undisclosed personal, financial, or family interest that could influence decisions made on behalf of the employer. Cindy purchases supplies from a company owned by her aunt and does not disclose the relationship. This creates at least a potential conflict because Cindy's family connection could cause her to favor the vendor over her employer's best interests. Options A and D involve relationships or financial interests, but they have been disclosed to the employer, allowing the organization to evaluate and approve or manage the conflict. Option C might create employment or scheduling concerns, but it does not establish a conflict in a purchasing or transactional decision. Disclosure is central to proper conflict management.

質問 # 140
A fictitious revenue scheme often results in which of the following situations?

A. An increase in accounts receivable that are long overdue
B. Accounts receivable that are consistently paid several days late
C. A lack of accounts receivable written off as bad debt expense
D. A low amount of outstanding accounts receivable

正解：A

解説：
The correct answer is A. Fictitious revenue schemes involve recording sales that did not actually occur.
Because no real customer owes money for the fake sale, the related accounts receivable often remain unpaid and become long overdue. A rising amount of old or uncollectible receivables can therefore be a red flag that revenue was fabricated to inflate income. Option B is less direct because companies might fail to write off bad receivables for several reasons, including improper allowance estimates. Option C is inconsistent with many fictitious revenue schemes because fake credit sales commonly increase receivables. Option D, receivables paid only a few days late, does not strongly indicate fictitious sales. The ACFE materials identify fictitious revenues and accounts receivable anomalies as common financial statement fraud indicators.

質問 # 141
Organizations that had external audits actually had higher median losses and longer-lasting fraud schemes than those organizations that were not audited.

A. True
B. False

正解：A

解説：
Detailed Explanation:
* Rationale for Correct Answer: This statement is True . ACFE research shows that external audits, while valuable, are generally not effective at detecting fraud quickly . Organizations with only external audits often experience higher median losses and longer-lasting schemes compared to those with stronger internal controls and fraud-specific detection mechanisms. External audits are not designed to catch fraud; their focus is on financial statement accuracy.
* Key Concept: Effectiveness of External Audits in fraud detection versus prevention and internal controls.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Prevention and Detection
- Effectiveness of External Audits .

質問 # 142
Which of the following statements regarding a nonconforming goods or services procurement fraud scheme is MOST ACCURATE?

A. In a nonconforming goods or services scheme, a contractor submits a low bid with the intention of increasing the prices of their goods and services after winning the contract.
B. In a nonconforming goods or services scheme, a contractor uses refurbished materials when completing a project despite the procuring entity requiring new materials.
C. In a nonconforming goods or services scheme, a contractor colludes with procuring entity personnel to secure a contract for unnecessary goods or services.
D. In a nonconforming goods or services scheme, a contractor intentionally bills the procuring entity for labor- or material-related expenses that were not incurred.

正解：B

解説：
The correct answer is C. A nonconforming goods or services scheme occurs when a contractor delivers goods or services that do not meet contract specifications while representing them as compliant. Using refurbished materials when the contract requires new materials is a classic example because the contractor provides inferior or substituted materials but seeks payment as if the required materials were supplied. Option A describes change order abuse, where a low bid is later increased through contract modifications. Option B describes cost mischarging because the contractor bills for costs not incurred or improperly allocated. Option D describes a need recognition or collusive procurement scheme involving unnecessary goods or services.
The key professional distinction is whether the deliverable itself fails to conform to contract requirements.

質問 # 143
Which of the following statements about competitive intelligence is CORRECT?

A. Competitive intelligence aligns with research and development strategies and is often used to anticipate competitors' operating costs and pricing policies.
B. Competitive intelligence refers to government-sanctioned activities conducted to collect protected information from a foreign government.
C. Competitive intelligence uses the same methods to obtain information that corporate espionage uses but focuses on patterns throughout a specific industry.
D. Competitive intelligence is the process of acquiring information for commercial purposes through illegal, covert means.

正解：A

解説：
The correct answer is C. Competitive intelligence is the lawful and ethical gathering and analysis of information about competitors, markets, products, customers, and industry conditions. It can support research and development, pricing decisions, strategic planning, and forecasting of competitors' costs or business moves. Option A is incorrect because illegal or covert acquisition of commercial information describes corporate espionage, not legitimate competitive intelligence. Option B describes government intelligence activity, not business competitive intelligence. Option D is incorrect because competitive intelligence should not use the same unlawful or deceptive methods associated with espionage. The ACFE material distinguishes lawful competitive intelligence from theft of data, trade secrets, and intellectual property.

質問 # 144
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