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

SectionObjectives
Topic 1: Fraud Schemes- Asset Misappropriation Schemes
  • 1. Inventory and asset theft
    • 2. Cash theft and skimming
      • 3. Expense reimbursement fraud
        • 4. Payroll fraud
          - Fraudulent Disbursements
          • 1. Billing shell companies
            • 2. Check tampering
              • 3. Billing schemes
                Topic 2: Financial Crimes- Corruption Schemes
                • 1. Bribery
                  • 2. Conflicts of interest
                    • 3. Kickbacks
                      - Financial Statement Fraud
                      • 1. Expense understatement
                        • 2. Asset overstatement
                          • 3. Revenue manipulation
                            - Money Laundering
                            • 1. Layering stage
                              • 2. Integration stage
                                • 3. Placement stage

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                                  ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions (Q77-Q82):

                                  NEW QUESTION # 77
                                  Which of the following options is a type of insurance fraud scheme in which an agent changes the beneficiary on record for an insured's policy to a made-up person and then absconds with the proceeds after authorizing a distribution of funds?

                                  Answer: C

                                  Explanation:
                                  The correct answer is B. A fictitious payee scheme occurs when an insurance insider directs payments to a fabricated or unauthorized recipient and then misappropriates the funds. In this scenario, the agent changes the beneficiary to a made-up person and authorizes distribution of policy proceeds, enabling the agent to abscond with the money. The fraudulent feature is the creation or use of a false payee, not a false death. A false information scheme is broader and does not specifically describe the payment diversion. A fictitious death scheme would involve falsely claiming that the insured died. "False heir scheme" is not the best ACFE category. The ACFE insurance fraud materials identify fictitious payees as an agent or broker fraud method.


                                  NEW QUESTION # 78
                                  Bid-rigging scheme occurs when:

                                  Answer: B

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Bid-rigging occurs when an employee or official manipulates the competitive bidding process to ensure a specific vendor wins the contract. This may involve sharing confidential information, suppressing competition, or tailoring bid specifications.
                                  * Analysis of Incorrect Options:
                                  * B. Does not assist - Opposite of fraud; no scheme.
                                  * C/D. Once assists... - Bid-rigging is systemic, not limited to one occurrence.
                                  * Key Concept: Bid-rigging schemes - corruption in procurement processes.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Bid-Rigging Schemes .


                                  NEW QUESTION # 79
                                  Not having any accounts receivable that are overdue is a common red flag of fictitious revenue schemes.

                                  Answer: A

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: In fictitious revenue schemes , sales are recorded that never occurred.
                                  Because no actual customers exist, there will be no late or overdue accounts receivable. The Fraud Examiners Manual (2020) notes that unusually clean receivables aging reports-i.e., no overdue balances-can be a red flag of revenue manipulation.
                                  * Analysis of Incorrect Option:
                                  * B. False - Incorrect; the absence of overdue receivables is indeed suspicious and aligns with fictitious revenue fraud.
                                  * Key Concept: Financial statement fraud red flags - fictitious revenues.
                                  Reference: ACFE Fraud Examiners Manual (2020) , Financial Statement Fraud: Fictitious Revenues .


                                  NEW QUESTION # 80
                                  A ___________ occurs when an employee, manager, or executive has an undisclosed economic or personal interest in a transaction that adversely affects the organization.

                                  Answer: D

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: A conflict of interest occurs when an employee secretly has a personal or financial stake in a transaction, and that interest compromises their duty of loyalty to the employer. This is one of the four categories of corruption under the ACFE Fraud Tree.
                                  * Analysis of Incorrect Options:
                                  * B. Illegal sale - Not a fraud classification.
                                  * C. Unauthorized purchase - Could describe asset misuse, not corruption.
                                  * D. Financial disclosure - Relates to reporting, not the fraud itself.
                                  * Key Concept: Conflict of interest schemes as a category of corruption.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Conflicts of Interest
                                  .


                                  NEW QUESTION # 81
                                  In what type of fraud scheme does an employee steal cash after it has appeared on the company's books?

                                  Answer: B

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Cash larceny is the theft of cash after it has been recorded in the company's books. Skimming, in contrast, is theft of cash before recording .
                                  * Analysis of Incorrect Options:
                                  * B & D - Both describe forms of skimming (unrecorded or understated sales).
                                  * C - Kickback scheme is corruption, not cash theft.
                                  * Key Concept: Distinguishing cash larceny (on-book theft) from skimming (off-book theft).
                                  Reference: ACFE Manual, Cash Receipts - Cash Larceny .


                                  NEW QUESTION # 82
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