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

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

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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 (Q273-Q278):

                                  質問 # 273
                                  Georgina works for TAK Intelligence, a competitive intelligence firm. She is tasked with gathering intelligence about ERO Corp., a competitor of one of TAK's clients. To gather the intelligence, Georgina poses as a customer and contacts ERO. She then elicits sensitive information from an ERO employee.
                                  Georgina's approach is an example of:

                                  正解：B

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Human intelligence (HUMINT) involves gathering information directly from people, often through deception, elicitation, or impersonation. Georgina's posing as a customer to obtain confidential details fits this method.
                                  * Analysis of Incorrect Options:
                                  * B. Baiting - A social engineering tactic using false promises (e.g., malware disguised as freebies).
                                  * C. Scavenging - Collecting discarded information (e.g., dumpster diving).
                                  * D. Open-source intelligence - Gathering data from public records, news, or websites, not through elicitation.
                                  * Key Concept: Methods of competitive intelligence and social engineering.
                                  Reference: ACFE Manual, Fraud Prevention and Deterrence - Intelligence Gathering Methods .


                                  質問 # 274
                                  Fran, who has made multiple insurance claims in the past, submits a fire loss claim. She reports losses of many items, including electronics, family heirlooms, and other large, bulky items. She is able to provide all the receipts and photographs to support her claim. Which of the following options is a red flag that Fran could be attempting to commit insurance fraud?

                                  正解：A

                                  解説：
                                  The red flag is that Fran has made multiple insurance claims in the past. Prior claims history can indicate a pattern of suspicious or repeated losses, especially when a new claim involves valuable property. Receipts and photographs generally support a claim rather than create suspicion by themselves, although they should still be verified for authenticity. Including bulky items in a fire loss claim is not automatically suspicious because fires can destroy many types of property, including large household goods. The ACFE insurance fraud materials identify red flags as indicators requiring further review, not proof of fraud. Fran's repeated claim history would justify closer examination of the claim details, supporting documentation, timing, policy coverage, and any prior loss patterns.


                                  質問 # 275
                                  A client contacts Emma, a Certified Fraud Examiner (CFE), and explains that they prepaid a commission to a broker for help with obtaining a loan. However, after sending the payment for services, the client did not receive a response from the broker and is unable to contact them. This type of fraud is known as a(n):

                                  正解：B

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: An advance-fee scheme occurs when fraudsters request upfront payments (fees, commissions, or deposits) for services or opportunities that never materialize. The broker taking the fee without providing services is a classic case.
                                  * Analysis of Incorrect Options:
                                  * A. Bait and switch - Advertising one product/service but delivering another, not applicable here.
                                  * C. Split deposit scheme - Involves diversion of payroll or deposits, not loans.
                                  * D. Scavenger scheme - Charging for unnecessary services, often debt collection or foreclosure help, not applicable.
                                  * Key Concept: Advance-fee frauds as common financial scams.
                                  Reference: ACFE Manual, Fraud Prevention and Deterrence - Advance-Fee Schemes .


                                  質問 # 276
                                  To prevent expense reimbursement fraud, it is recommended that companies require employees to submit receipts electronically.

                                  正解：B

                                  解説：
                                  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 .


                                  質問 # 277
                                  Forced reconciliation of the account says:

                                  正解：B

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Forced reconciliation occurs when fraudsters alter the perpetual inventory records to conceal shrinkage. By adjusting the records, they make the books appear consistent with the physical count, hiding theft or loss.
                                  * Analysis of Incorrect Options:
                                  * A - Too vague; does not specify perpetual records.
                                  * B - Incorrect; inventory is concealed, not shrinkage records.
                                  * D - Write-offs are a different concealment method.
                                  * Key Concept: Forced reconciliations as a concealment method in inventory fraud.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Inventory and Other Assets - Concealment of Shrinkage .


                                  質問 # 278
                                  ......

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