CFE-Financial-Transactions-and-Fraud-Schemes復習範囲、CFE-Financial-Transactions-and-Fraud-Schemes試験内容

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

Section	Weight	Objectives
Topic 1: Corruption Schemes	5–10%	- Illegal gratuities and extortion - Prevention and detection strategies - Bribery and kickbacks - Conflicts of interest
Topic 2: Asset Misappropriation – Inventory and Other Assets	5–10%	- Prevention and detection controls - Inventory theft and misuse - Concealment of asset shrinkage
Topic 3: Other Fraud Schemes	10–15%	- Identity theft and financial crimes - Insurance fraud - Theft of data and intellectual property - Procurement and contract fraud - Healthcare fraud
Topic 4: Internal Control and Fraud Prevention	10–15%	- Design of anti-fraud controls - Control testing and evaluation - Fraud risk assessment
Topic 5: Financial Statement Fraud	10–15%	- Financial statement analysis techniques - Revenue recognition schemes - Improper disclosures - Asset and liability misrepresentation
Topic 6: Asset Misappropriation – Cash Receipts	5–10%	- Cash skimming schemes - Prevention and detection methods - Cash larceny
Topic 7: Asset Misappropriation – Fraudulent Disbursements	15–20%	- Expense reimbursement fraud - Payroll fraud schemes - Electronic payment tampering - Register disbursement fraud - Billing schemes
Topic 8: Basic Accounting and Auditing Concepts	15–20%	- Internal control frameworks and objectives - Fundamental accounting principles - Financial statement components and relationships - Auditing standards and procedures

>> CFE-Financial-Transactions-and-Fraud-Schemes復習範囲 <<

CFE-Financial-Transactions-and-Fraud-Schemes試験内容 & CFE-Financial-Transactions-and-Fraud-Schemes認定資格

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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam 認定 CFE-Financial-Transactions-and-Fraud-Schemes 試験問題 (Q195-Q200):

質問 # 195
What type of fraud scheme would an analysis of payroll withholdings be MOST LIKELY to reveal?

A. A ghost employee scheme
B. A falsified hours and salary scheme
C. An expense reimbursement scheme
D. A fraudulent commissions scheme

正解：A

解説：
Explanation/Reference: https://www.acfe.com/uploadedFiles/Shared_Content/Products/Self-Study_CPE/Intro%20to%20Fraud-Chapter%20Excerpt.pdf

質問 # 196
John is a salesperson whose job requires him to entertain potential clients frequently. When John and another salesperson from a different company take a potential client to dinner, the other salesperson pays for the meal.
John creates his own receipt for the meal and submits the expense for reimbursement from his company.
John's scheme can BEST be characterized as:

A. A mischaracterized expense reimbursement scheme
B. An overstated expense reimbursement scheme
C. A multiple reimbursement scheme
D. A fictitious expense reimbursement scheme

正解：C

質問 # 197
Fraud in financial statements generally takes the form of _______ assets or revenue and _______ liabilities and expenses.

A. Overstated; overstated
B. Overstated; understated
C. Understated; understated
D. Understated; overstated

正解：B

解説：
Detailed Explanation:
* Rationale for Correct Answer: Financial statement fraud typically involves overstating assets or revenues (e.g., inflating inventory, recognizing fictitious sales) and understating liabilities or expenses (e.g., hiding obligations, capitalizing expenses). This combination enhances profitability and net worth, misleading stakeholders.
* Analysis of Incorrect Options:
* A - Understating assets/revenue is rare since fraud usually aims to inflate results.
* C - Overstating both assets and liabilities would not improve financial performance.
* D - Understating both would reduce reported performance, contrary to typical fraud objectives.
* Key Concept: Common patterns in financial statement fraud.
Reference: ACFE Manual, Financial Statement Fraud - Common Methods.

質問 # 198
________ increase assets and expenses and/or decrease liabilities and/or equity

A. None of all
B. Credit
C. Journal Entries
D. Debit

正解：D

質問 # 199
Larceny by Fraud or deception means that:

A. All of the above
B. Fails to correct a false impression
C. Creates or reinforce a false impression
D. Fails to disclose a known lien, adverse claim or other legal impediment

正解：A

質問 # 200
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