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

SectionObjectives
Topic 1: Fraud Schemes- Asset Misappropriation Schemes
  • 1. Payroll fraud
    • 2. Cash theft and skimming
      • 3. Expense reimbursement 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. Revenue manipulation
                  • 2. Expense understatement
                    • 3. Asset overstatement
                      - Money Laundering
                      • 1. Placement stage
                        • 2. Integration stage
                          • 3. Layering stage
                            - Corruption Schemes
                            • 1. Conflicts of interest
                              • 2. Bribery
                                • 3. Kickbacks

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                                  ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Simulations - Current CFE-Fraud-Schemes-and-Financial-Crimes Exam Content

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                                  ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions (Q125-Q130):

                                  NEW QUESTION # 125
                                  _________ is defined as a person who works for the victim organization and who is the primary culprit.

                                  Answer:

                                  Explanation:
                                  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 .


                                  NEW QUESTION # 126
                                  To detect fraud committed by a health care provider, a fraud examiner should look for which of the following red flags?

                                  Answer: C

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: A high percentage of coding outliers (e.g., using higher-paying diagnosis or procedure codes more often than peers) is a red flag of upcoding or fraudulent billing. This signals possible abuse of reimbursement systems.
                                  * Analysis of Incorrect Options:
                                  * A - Fewer claims would not suggest fraud.
                                  * C - Matching documentation is expected, not suspicious.
                                  * D - Low profits may indicate inefficiency, not fraud.
                                  * Key Concept: Health care fraud detection through data analytics and coding anomalies.
                                  Reference: ACFE Manual, Financial Transactions - Health Care Fraud .


                                  NEW QUESTION # 127
                                  One of the simplest ways to justify unacceptable conduct and avoid guilt feelings is to invent a good reason for ________.

                                  Answer:

                                  Explanation:
                                  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 .


                                  NEW QUESTION # 128
                                  A company moves its headquarters to another jurisdiction to take advantage of a lower tax rate. The company is MOST LIKELY using which of the following options?

                                  Answer: A

                                  Explanation:
                                  The correct answer is A. A tax haven is a jurisdiction with low or no tax rates that individuals or entities use to reduce tax obligations. Moving a company's headquarters to another jurisdiction specifically to benefit from a lower tax rate fits the concept of using a tax haven. A secrecy jurisdiction emphasizes financial secrecy, bank secrecy, or laws that limit disclosure of ownership or account information; it might overlap with tax haven activity, but the question focuses on lower tax rates. A tax shelter is an investment or arrangement designed to create tax benefits, such as deductions or deferrals. A jurisdictional deduction is not the best ACFE concept here. The ACFE tax fraud materials discuss tax havens, secrecy jurisdictions, and tax shelters in international tax avoidance and evasion.


                                  NEW QUESTION # 129
                                  A ____________ can be very costly for an organization to undertake, both in terms of money and time spent.

                                  Answer:

                                  Explanation:
                                  Investigation
                                  * Rationale for Correct Answer: Fraud investigations can be highly costly to organizations. The process often involves external forensic examiners, legal proceedings, employee time, and disruption of operations. While necessary, investigations represent a significant resource commitment in terms of both time and financial cost.
                                  * Key Concept: Fraud Investigation Costs - deterrence vs. response strategies.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Investigations section - Cost of Fraud Investigations .


                                  NEW QUESTION # 130
                                  ......

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