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

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

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최신 Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes 무료샘플문제 (Q41-Q46):

질문 # 41
_________ revenues involve the recording of sales of goods or services that did not occur.

A. Financial revenues
B. Concealed revenues
C. Red flag revenues
D. Fictitious or fabricated revenues

정답：D

설명：
Detailed Explanation:
* Rationale for Correct Answer: Fictitious or fabricated revenues are one of the most common forms of financial statement fraud. They involve recording revenues for transactions that never occurred, thereby inflating income and misleading stakeholders.
* Analysis of Incorrect Options:
* B. Financial revenues - Not a fraud scheme.
* C. Red flag revenues - "Red flags" are indicators of fraud, not a type of revenue.
* D. Concealed revenues - Refers to hiding income, not creating fictitious sales.
* Key Concept: Fictitious revenues as a core financial statement fraud scheme.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Fictitious Revenue Schemes .

질문 # 42
Which of the following is the MOST APPROPRIATE technique for detecting a cost mischarging scheme?

A. Reviewing the inspection and testing reports of questioned goods or materials
B. Examining any change orders submitted by a contractor that add new items
C. Comparing the direct and indirect labor account totals from the prior year to the current year
D. Inspecting questioned goods or materials by examining packaging, appearance, and description

정답：C

설명：
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 .

질문 # 43
Which of the following scenarios is the MOST ACCURATE example of insurer health care fraud?

A. Upon identifying that a claimant has provided incomplete information, the insurance company refuses to pay a claim.
B. While acting as an intermediary for a government health care program, the insurance company verifies provider claims before billing the government for them.
C. To obtain regulatory approval for increasing its rates, the insurance company submits inflated cost data for review.
D. After negotiating discounts with its medical providers, the insurance company provides the negotiated rate to its consumers instead of the original amount.

정답：C

설명：
Detailed Explanation:
* Rationale for Correct Answer: Insurer health care fraud occurs when the insurance company itself engages in deception for financial gain. Submitting inflated cost data to regulators in order to justify rate increases is a direct example of insurer fraud.
* Analysis of Incorrect Options:
* A. Intermediary verifying claims - Proper procedure, not fraud.
* C. Passing on negotiated rates - Legitimate practice.
* D. Denying incomplete claims - May be harsh, but not fraudulent.
* Key Concept: Insurer fraud vs. provider or claimant fraud .
Reference: ACFE Fraud Examiners Manual (2020) , Health Care Fraud: Insurer Schemes .

질문 # 44
Which of the following methods would NOT be helpful in detecting a skimming scheme?

A. Performing physical inventory counts
B. Examining journal entries for false credits made to the inventory
C. Confirming customers' unpaid account balances
D. Comparing cash register totals to the cash count

정답：B

설명：
Detailed Explanation:
* Rationale for Correct Answer: Skimming involves theft of cash before it is recorded in the books.
Examining journal entries for false credits to inventory would detect inventory fraud, not skimming.
Therefore, B is not useful for detecting skimming.
* Analysis of Incorrect Options:
* A - Confirming customer balances can reveal payments that were never posted because they were skimmed.
* C - Physical counts may expose discrepancies caused by skimming disguised as inventory shortages.
* D - Comparing register totals to actual cash can reveal missing amounts due to skimming.
* Key Concept: Skimming detection focuses on reconciling recorded vs. unrecorded cash.
Reference: ACFE Manual, Cash Receipts - Skimming Schemes .

질문 # 45
Another way to eliminate competition in the solicitation phase of the selection process is to:

A. Solicit transactions from fictitious vendors
B. Solicit bids from fictitious suppliers
C. None of the above
D. Solicit bid-splitting from fictitious vendors

정답：B

설명：
Detailed Explanation:
* Rationale for Correct Answer: Fraudsters may solicit bids from fictitious suppliers (phony vendors) to create the illusion of competition. This ensures that the favored vendor wins while maintaining the appearance of a legitimate competitive bidding process.
* Analysis of Incorrect Options:
* B. Solicit transactions from fictitious vendors - Incorrect phrasing; bids, not transactions, are solicited.
* C. Solicit bid-splitting... - Bid-splitting is a different fraud scheme, not part of solicitation.
* D. None of the above - Incorrect, since A is accurate.
* Key Concept: Phony bid solicitation as a corruption tactic in procurement.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Solicitation Phase Schemes .

질문 # 46
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