CFE-Fraud-Schemes-and-Financial-Crimes퍼펙트최신버전덤프자료 & CFE-Fraud-Schemes-and-Financial-Crimes유효한시험

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

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

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최신 Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes 무료샘플문제 (Q293-Q298):

질문 # 293
_________ is defined as a person who works for the victim organization and who is the primary culprit.

정답：

설명：
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 .

질문 # 294
When expenses used to produce income-all of them-should be matched in a consistent manner against that income, this is referred to:

A. Expense
B. Equity
C. Accrual basis accounting
D. Financial record

정답：C

설명：
Detailed Explanation:
* Rationale for Correct Answer: Accrual basis accounting requires revenues and related expenses to be recorded in the same accounting period. This is known as the matching principle , ensuring accurate measurement of income.
* Analysis of Incorrect Options:
* A. Equity - Not relevant to matching expenses.
* C. Expense - A category of cost, not a principle.
* D. Financial record - Too general.
* Key Concept: Accrual Accounting & Matching Principle .
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Accrual Accounting and Matching Principle .

질문 # 295
Forced reconciliation of the account says:

A. To conceal inventory is to alter shrinkage record so that it matches the physical inventory count.
B. To conceal write-offs is to change the perpetual inventory record so that it matches the physical inventory count.
C. To conceal shrinkage is to alter inventory record so that it matches the physical inventory count.
D. To conceal shrinkage is to change the perpetual inventory record so that it matches the physical inventory count.

정답：D

설명：
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 .

질문 # 296
Which of the following is a red flag that might indicate that someone is attempting to commit insurance fraud?

A. A claim is made soon after an insurance policy commences.
B. A theft claim includes items that were purchased recently and the receipts.
C. A burglary loss claim includes small electronic items and jewelry.
D. The insured made one other insurance claim within the past five years.

정답：A

설명：
Detailed Explanation:
* Rationale for Correct Answer: Filing a claim shortly after a policy begins is a classic red flag of potential insurance fraud, as it may indicate the loss occurred before coverage or is fabricated.
* Analysis of Incorrect Options:
* B. One prior claim in five years - Not unusual by itself.
* C. Small electronics/jewelry - Common theft items, not automatically suspicious.
* D. Recently purchased items with receipts - Strong documentation actually supports legitimacy.
* Key Concept: Insurance fraud red flags .
Reference: ACFE Fraud Examiners Manual (2020) , Insurance Fraud Indicators .

질문 # 297
The price of an asset on which the asset is selling at on the open market in a transaction between a willing buyer and a willing seller is called:

A. Material value
B. Absolute value
C. Cost value
D. Fair value

정답：D

설명：
Detailed Explanation:
* Rationale for Correct Answer: Fair value is defined as the price an asset would fetch in an orderly transaction between willing market participants. It reflects current market conditions, not historical cost.
* Analysis of Incorrect Options:
* A. Absolute value - Mathematical concept, not accounting.
* C. Cost value - Historical cost, not current market.
* D. Material value - Not a recognized accounting term.
* Key Concept: Fair Value Measurement under GAAP/IFRS.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Fair Value .

질문 # 298
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