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

SectionObjectives
Topic 1: Financial Crimes- Money Laundering
  • 1. Placement, layering, integration stages
    - Banking and Payment Fraud
    • 1. Check and credit card fraud
      • 2. Wire fraud and electronic transfers
        Topic 2: Fraud Investigation and Analysis- Data analysis in fraud detection
        • 1. Trend and anomaly identification
          - Evidence collection and documentation
          • 1. Chain of custody principles
            Topic 3: Fraud Schemes- Financial Statement Fraud
            • 1. Asset overstatement and liability concealment
              • 2. Revenue recognition manipulation
                - Asset Misappropriation Schemes
                • 1. Billing and expense reimbursement fraud
                  • 2. Skimming and cash larceny

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                    ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions (Q67-Q72):

                    NEW QUESTION # 67
                    On the balance sheet, assets must equal the sum of which two components?

                    Answer: C

                    Explanation:
                    The correct answer is D. The balance sheet is based on the fundamental accounting equation: Assets = Liabilities + Owners' Equity. Assets represent resources owned or controlled by the entity. Liabilities represent obligations owed to creditors, while owners' equity represents the owners' residual interest after liabilities are deducted from assets. Because every accounting transaction affects at least two accounts, the equation must remain in balance. Revenues, expenses, cost of goods sold, and gross profit are primarily income statement elements, not the two main components that balance against assets on the statement of financial position. Understanding this equation is essential for fraud examiners because improper entries, concealed liabilities, overstated assets, and equity manipulation can distort financial statements.


                    NEW QUESTION # 68
                    Which of the following is NOT a medium that commonly causes an organization's proprietary information to be compromised?

                    Answer: A

                    Explanation:
                    Detailed Explanation:
                    * Rationale for Correct Answer: Properly shredded documents using a cross-cut shredder are very difficult to reconstruct, making them not a common medium for information leaks. By contrast, shareholder reports, executive speeches, and workstation displays often contain sensitive data that can be exploited by competitors or fraudsters.
                    * Analysis of Incorrect Options:
                    * A - Shareholder reports can reveal strategy and financial vulnerabilities.
                    * C - Executive speeches sometimes unintentionally disclose sensitive plans.
                    * D - Information left visible at workstations is a known security risk.
                    * Key Concept: Protection of proprietary information against espionage and fraud.
                    Reference: ACFE Manual, Fraud Prevention and Deterrence - Information Security .


                    NEW QUESTION # 69
                    Which of the following is FALSE regarding electronic payment tampering?

                    Answer: B

                    Explanation:
                    Detailed Explanation:
                    * Rationale for Correct Answer: In sound internal controls, the person initiating electronic payments should not also be responsible for setting filters or approving transactions . This creates a segregation of duties violation. Therefore, statement D is false.
                    * Analysis of Incorrect Options:
                    * A. Positive pay for ACH - True; it helps verify transactions.
                    * B. ACH blocks - Correct; a control against unauthorized debits.
                    * C. Lack of physical evidence - True; electronic fraud lacks paper trails, making detection harder.
                    * Key Concept: Electronic payment tampering controls .
                    Reference: ACFE Fraud Examiners Manual (2020) , Fraudulent Disbursements: Electronic Payment Fraud .


                    NEW QUESTION # 70
                    Depreciation is especially applicable when companies try to overvalue their assets and net worth; the lower their depreciation expense, the higher the company's profits.

                    Answer: B

                    Explanation:
                    Detailed Explanation:
                    * Rationale for Correct Answer: This is True . Fraudulent financial reporting often involves manipulating depreciation. By lowering or delaying depreciation expense, companies can inflate profits and overstate asset values. This is a common method of financial statement fraud related to earnings management.
                    * Analysis of Incorrect Options:
                    * B. False - Incorrect, as understatement of depreciation clearly inflates reported profits.
                    * Key Concept: Depreciation Manipulation in Financial Statement Fraud .
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Overstating Assets and Income .


                    NEW QUESTION # 71
                    Which of the following items do NOT appear on the balance sheet?

                    Answer: C

                    Explanation:
                    Detailed Explanation:
                    * Rationale for Correct Answer: Expenses appear on the income statement , not the balance sheet.
                    The balance sheet includes assets, liabilities, and owners' equity, representing the accounting equation.
                    * Analysis of Incorrect Options:
                    * A, B, D - All appear on the balance sheet.
                    * Key Concept: Distinction between financial statements: balance sheet vs. income statement.
                    Reference: ACFE Manual, Accounting Concepts - Financial Statement Structure .


                    NEW QUESTION # 72
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