CFE-Fraud-Schemes-and-Financial-Crimes Schulungsangebot, CFE-Fraud-Schemes-and-Financial-Crimes Testing Engine, Certified Fraud Examiner -Fraud Schemes and Financial Crimes Trainingsunterlagen

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

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

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                                  ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes CFE-Fraud-Schemes-and-Financial-Crimes Prüfungsfragen mit Lösungen (Q95-Q100):

                                  95. Frage
                                  Perceived certainty of detection is directly related to employee theft for respondents in all industry sectors, that is, the stronger the perception that theft would be detected, the more the likelihood that the employee would engage in deviant behavior.

                                  Antwort: A

                                  Begründung:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: This statement is False . Research in occupational fraud consistently shows that when employees believe there is a strong likelihood of being caught, they are less likely to engage in theft or deviant behavior. Deterrence theory emphasizes that perceived certainty of detection is one of the most effective controls against occupational fraud.
                                  * Key Concept: Deterrence through perceived detection .
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Theory - Perceived Detection and Deterrence .


                                  96. Frage
                                  Which of the following statements about competitive intelligence is CORRECT?

                                  Antwort: D

                                  Begründung:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Competitive intelligence refers to the legal and ethical gathering of publicly available information about competitors. It is a legitimate business practice and differs from corporate espionage , which involves illegal or covert methods.
                                  * Analysis of Incorrect Options:
                                  * B. Government-sanctioned espionage - This describes intelligence operations, not business practice.
                                  * C. Identical to espionage - False; competitive intelligence is legal, espionage is illegal.
                                  * D. Illegal covert methods - That is espionage, not competitive intelligence.
                                  * Key Concept: Competitive intelligence vs. corporate espionage .
                                  Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Corporate Espionage and Competitive Intelligence .


                                  97. Frage
                                  Baker, an employee of ABC Corporation, was the only employee who had control of the purchasing function for his department. Baker authorized the purchase of supplies that ABC did not need and used these supplies to make improvements to his house. This is an example of what kind of fraud?

                                  Antwort: B

                                  Begründung:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: This is personal purchases with company funds , where an employee uses company resources to acquire goods or services for personal benefit. Baker used ABC's funds to buy supplies for home improvements.
                                  * Analysis of Incorrect Options:
                                  * A. Pay and return scheme - Involves overpaying a vendor and pocketing the refund.
                                  * C. Pass-through scheme - Involves using a controlled company to bill the employer at inflated prices.
                                  * D. Theft of inventory - Involves stealing company stock, not purchasing items for personal use.
                                  * Key Concept: Fraudulent disbursement - billing fraud through unauthorized personal purchases.
                                  Reference: ACFE Manual, Fraudulent Disbursements - Personal Purchases Schemes .


                                  98. Frage
                                  Placing any restriction in the solicitation documents that tend to restrict competition is called prebid solicitation.

                                  Antwort: A

                                  Begründung:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: This is False . Placing restrictions in solicitation documents that limit competition is a solicitation phase corruption scheme , not "prebid solicitation." The correct terminology is restrictive specifications or fraudulent solicitation practices .
                                  * Analysis of Incorrect Options:
                                  * A. True - Incorrect, as "prebid solicitation" is not the proper term.
                                  * Key Concept: Restrictive solicitation practices limit competition unfairly.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Solicitation Phase Schemes .


                                  99. Frage
                                  Which of the following reasons is an acceptable justification for departing from generally accepted accounting principles (GAAP)?

                                  Antwort: D

                                  Begründung:
                                  The correct answer is C. Under accounting concepts, the cost-benefit constraint recognizes that the expected benefits of financial reporting information should justify the expected costs of providing it. A departure from GAAP may be acceptable only in limited circumstances where compliance is impracticable or the cost of compliance exceeds the benefit, provided the departure is properly evaluated and disclosed under the applicable framework. Option A is insufficient because expense alone does not justify noncompliance unless the cost-benefit threshold is met. Option B is clearly improper because improving reported profitability is a fraudulent motive, not a valid accounting reason. Option D is also not a valid justification because growth or international expansion does not permit disregarding required accounting standards.


                                  100. Frage
                                  ......

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