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| Section | Weight | Objectives |
|---|---|---|
| Asset Misappropriation – Non-Cash Assets | 5–10% | - Concealment techniques - Misuse of assets - Inventory and equipment theft |
| Industry-Specific Financial Crimes | 15–25% | - Cyber-enabled and cryptocurrency fraud - Insurance fraud - Financial institution fraud - Healthcare fraud - Real estate and securities fraud |
| Asset Misappropriation – Cash Disbursements | 10–15% | - Expense reimbursement schemes - Billing schemes - Payroll schemes - Check and payment tampering |
| Asset Misappropriation – Cash Receipts | 5–10% | - Cash larceny schemes - Prevention and detection methods - Cash skimming schemes |
| Financial Statement Fraud | 10–15% | - Revenue and asset overstatements - Expense and liability understatements - Detection and red flags - Timing and disclosure manipulations |
| Identity Theft | 1–5% | - Prevention and detection - Types and techniques |
| Accounting Concepts | 5–10% | - Internal control fundamentals - Financial statements structure - Recording and summarizing transactions - Basic accounting principles |
| Theft of Data and Intellectual Property | 5–10% | - Safeguarding proprietary information - Corporate espionage - Data and IP theft methods |
| Corruption Schemes | 5–10% | - Illegal gratuities and extortion - Bribery and kickbacks - Conflicts of interest |
>> CFE-Fraud-Schemes-and-Financial-Crimes試験問題解説集 <<
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質問 # 183
Which of the following is the MOST APPROPRIATE technique for detecting a cost mischarging scheme?
正解：B
解説：
Detailed Explanation:
* Rationale for Correct Answer: Cost mischarging occurs when costs are charged to improper accounts or contracts. The best way to detect it is through analytical review -comparing direct vs.
indirect labor account totals across periods to identify unusual shifts or spikes.
* Analysis of Incorrect Options:
* A. Reviewing inspection/testing reports - Effective for detecting defective/substituted goods, not mischarging.
* C. Inspecting packaging - Identifies product substitution, not accounting mischarges.
* D. Examining change orders - Useful for contract fraud, but not direct mischarging.
* Key Concept: Cost mischarging detection through analytical procedures .
Reference: ACFE Fraud Examiners Manual (2020) , Fraudulent Disbursements: Contract and Procurement Fraud .
質問 # 184
For a code of business ethics and conduct to be MOST EFFECTIVE in preventing corruption schemes, it should:
正解：D
解説：
The correct answer is C. A code of business ethics and conduct is most effective when it clearly communicates the organization's values, expected behavior, and major compliance risks, including bribery, conflicts of interest, gifts, hospitality, facilitation payments, and dealings with third parties. Its purpose is not merely to impose management's expectations, but to guide ethical decision-making across the organization.
Option A is too one-sided and does not reflect tone at the top or mutual accountability. Option B is too narrow because anti-corruption obligations extend beyond shareholders to regulators, customers, employees, business partners, and the public. Option D is unrealistic because no code can address every possible ethical situation; it should provide principles, reporting channels, and escalation guidance.
質問 # 185
One of the simplest ways to justify unacceptable conduct and avoid guilt feelings is to invent a good reason for ________.
正解：
解説：
One's actions (i.e., Rationalization)
* Rationale for Correct Answer: Rationalization is the cognitive process by which fraud perpetrators justify their unethical conduct so they can commit fraud without feeling like criminals. A common way is to "invent a good reason" for their actions (e.g., "I deserve it," "I'll pay it back," "Everyone else is doing it"). Thus, the correct completion is "one's actions" or more precisely, Rationalization .
* Analysis of Incorrect Options: Since this is a fill-in-the-blank, the distractors are implied. The only correct concept here is rationalization of one's actions .
* Key Concept: Rationalization - one leg of the fraud triangle.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Theory - Rationalization in Cressey's Fraud Triangle .
質問 # 186
Which of the following would NOT be considered a conflict of interest?
正解：B
解説：
Detailed Explanation:
* Rationale for Correct Answer: Simply holding two jobs without disclosure is not inherently a conflict of interest unless the roles compete, overlap, or present divided loyalties. The other options all describe undisclosed financial or relational interests that conflict with the employer's best interest.
* Analysis of Incorrect Options:
* A. Harriet's stock ownership - Direct financial conflict.
* C. Jennifer's board positions - Competing loyalties between competitors.
* D. Ernest hiring his brother - Nepotism without disclosure is a conflict.
* Key Concept: Conflict of interest schemes in corruption.
Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Conflict of Interest .
質問 # 187
A special scheme in which employees know their employer is seeking to purchase a certain asset and take advantage of the situation by purchasing the asset themselves is:
正解：B
解説：
Detailed Explanation:
* Rationale for Correct Answer: This scheme is known as a Turnaround Sale or Flip . The employee secretly purchases an asset their employer needs and then resells it to the employer at a markup, thereby profiting at the employer's expense.
* Analysis of Incorrect Options:
* A. Conflict of interest in sale - Too general; does not describe the flipping mechanism.
* C. Unauthorized sale - Not an ACFE fraud category in this context.
* D. Written sale of unique assets - Not a recognized scheme.
* Key Concept: Conflict of Interest scheme - Turnaround Sales/Flips .
Reference: ACFE Fraud Examiners Manual (2020) , Conflict of Interest: Turnaround Sales .
質問 # 188
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