Auf unterschiedliche Art und Weise kann man verschiedene Zwecke erfüllen. Was wichtig ist, dass man welchen Weg einschlägt. Viele Leute beteiligen sich an der ACFE CFE-Fraud-Schemes-and-Financial-Crimes Zertifizierungsprüfung, um seine Lebens-und Arbeitsumstände zu verbessern. Wie alle wissen, dass es nicht so leicht ist, die ACFE CFE-Fraud-Schemes-and-Financial-Crimes (Certified Fraud Examiner -Fraud Schemes and Financial Crimes) Zertifizierungsprüfung zu bestehen. Für die Prüfung verwendet man viel Energie und Zeit. Traurigerweise haben sie die ACFE CFE-Fraud-Schemes-and-Financial-Crimes Prüfung noch nicht bestanden.
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Corruption Schemes | 5–10% | - Conflicts of interest - Illegal gratuities and extortion - Bribery and kickbacks |
| Topic 2: Financial Statement Fraud | 10–15% | - Timing and disclosure manipulations - Expense and liability understatements - Detection and red flags - Revenue and asset overstatements |
| Topic 3: Asset Misappropriation – Non-Cash Assets | 5–10% | - Inventory and equipment theft - Misuse of assets - Concealment techniques |
| Topic 4: Asset Misappropriation – Cash Receipts | 5–10% | - Prevention and detection methods - Cash skimming schemes - Cash larceny schemes |
| Topic 5: Asset Misappropriation – Cash Disbursements | 10–15% | - Check and payment tampering - Expense reimbursement schemes - Billing schemes - Payroll schemes |
| Topic 6: Accounting Concepts | 5–10% | - Financial statements structure - Basic accounting principles - Internal control fundamentals - Recording and summarizing transactions |
| Topic 7: Identity Theft | 1–5% | - Types and techniques - Prevention and detection |
| Topic 8: Theft of Data and Intellectual Property | 5–10% | - Safeguarding proprietary information - Data and IP theft methods - Corporate espionage |
| Topic 9: Industry-Specific Financial Crimes | 15–25% | - Insurance fraud - Financial institution fraud - Healthcare fraud - Real estate and securities fraud - Cyber-enabled and cryptocurrency fraud |
>> CFE-Fraud-Schemes-and-Financial-Crimes Testantworten <<
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112. Frage
_________ is defined as a person who works for the victim organization and who is the primary culprit.
Antwort:
Begründung:
Employee perpetrator
* Rationale for Correct Answer: In occupational fraud, the primary culprit is generally the employee (insider) who abuses their position of trust. By definition, occupational fraud involves someone inside the organization exploiting their role.
* Key Concept: Employee perpetrator as the primary fraud actor in occupational fraud schemes.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Tree introduction - Occupational Fraud and Abuse Definition .
113. Frage
Aleksander, a Certified Fraud Examiner (CFE), is attempting to identify potential indicators of intrusion into his organization's computer network. Which of the following signs might indicate that an intrusion has occurred?
Antwort: A
Begründung:
The correct answer is D. Users being denied access to files they normally use is a significant indicator of possible network intrusion. Such denial might result from unauthorized permission changes, malware, ransomware encryption, account compromise, or malicious alteration of access controls. In a professional fraud examination context, this condition should trigger immediate incident-response procedures, including review of system logs, firewall records, router logs, and affected files. Options A and C describe routine security and system maintenance activities. Option B is not inherently suspicious because the country has a legitimate client connection. The ACFE computer and internet fraud materials emphasize that compromised systems should be treated as suspect and reviewed for irregularities and abnormal activity.
114. Frage
The taxing authority in a country allows companies to subtract the cost of production from their gross sales to determine taxable income. A business owner operating in that country purchases materials from a local supplier and pays the supplier to alter the receipt to show a higher price than was paid. When the business owner submits the company's tax information to the taxing authority, they submit the altered receipt to reduce their tax burden. The business owner is MOST LIKELY committing which of the following schemes?
Antwort: A
Begründung:
The correct answer is C. The business owner is committing a falsified tax deduction scheme by fraudulently inflating production costs to reduce taxable income. Deductions are legitimate only when they accurately reflect allowable expenses. Here, the owner paid the supplier to alter the receipt so that the company appears to have incurred a higher deductible cost than it actually did. This false documentation reduces reported taxable income and therefore lowers the tax liability improperly. Option A is incorrect because the facts do not involve excise taxes on a specific class of goods. Option B is incorrect because the owner is not omitting income; they are overstating expenses. Option D is not applicable because the scheme involves deductions, not tax credits.
115. Frage
Several people who work in real estate collude to obtain a loan for the construction of a residential building on a property that does not exist. The co-conspirators divide the proceeds among themselves and leave the lender with no collateral to seize when loan payments are not made. Which of the following BEST describes this scheme?
Antwort: C
Begründung:
Detailed Explanation:
* Rationale for Correct Answer: An air loan is a mortgage fraud scheme where the borrower and sometimes insiders create completely fictitious properties or borrowers. Here, the nonexistent property and loan proceeds being pocketed fits this definition.
* Analysis of Incorrect Options:
* A. Property flopping - Involves short sales and undervaluing distressed property.
* C. Phantom lien - False liens filed to collect fraudulent claims on real estate.
* D. Daisy chain - Involves multiple property transactions between conspirators to inflate value.
* Key Concept: Loan fraud schemes - fictitious property loans (air loans).
Reference: ACFE Manual, Financial Transactions - Mortgage and Loan Fraud .
116. Frage
The behavior profile of employees who are involved in bribery schemes may include:
Antwort: C
Begründung:
Detailed Explanation:
* Rationale for Correct Answer: Employees involved in bribery or corruption schemes often exhibit lifestyle red flags such as gambling habits, drug/alcohol addiction, or extravagant spending . These behaviors create financial pressures that may motivate or result from corrupt activity.
* Analysis of Incorrect Options:
* A, B, C individually - Each is a red flag, but the most accurate answer is all of the above .
* Key Concept: Behavioral red flags in corruption cases.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Red Flags of Bribery .
117. Frage
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