CFE-Fraud-Schemes-and-Financial-Crimes최신덤프데모인기인증시험덤프자료

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

SectionObjectives
Topic 1: Financial Crimes- Banking and Payment Fraud
  • 1. Check and credit card fraud
    • 2. Wire fraud and electronic transfers
      - Money Laundering
      • 1. Placement, layering, integration stages
        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- Asset Misappropriation Schemes
            • 1. Billing and expense reimbursement fraud
              • 2. Skimming and cash larceny
                - Financial Statement Fraud
                • 1. Revenue recognition manipulation
                  • 2. Asset overstatement and liability concealment

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                    최신 Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes 무료샘플문제 (Q71-Q76):

                    질문 # 71
                    Asset misappropriations have an effect on the liabilities and do also have an indirect effect on the equity account.

                    정답：A

                    설명：
                    Detailed Explanation:
                    * Rationale for Correct Answer: This statement is True . Asset misappropriations reduce the organization's assets. In double-entry accounting, a decrease in assets without a corresponding decrease in liabilities results in a reduction of owner's equity. Therefore, fraud not only depletes assets but also indirectly reduces equity.
                    * Analysis of Incorrect Options:
                    * B. False - Incorrect because asset theft clearly reduces net assets and thereby equity.
                    * Key Concept: Impact of Asset Misappropriation on the accounting equation: Assets = Liabilities + Equity.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Impact of Fraud on the Accounting Equation .


                    질문 # 72
                    According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.

                    정답：C

                    설명：
                    Detailed Explanation:
                    * Rationale for Correct Answer: The accounting definition of assets , as cited by Marshall and in GAAP frameworks, is "probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events." This definition underlies balance sheet recognition of assets.
                    * Analysis of Incorrect Options:
                    * B. Liabilities - Represent probable future sacrifices, not benefits.
                    * C. Credentials - Irrelevant to financial reporting.
                    * D. None of the above - Incorrect since "assets" directly matches.
                    * Key Concept: Definition of Assets under financial accounting frameworks.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts section - Definitions of Assets and Liabilities .


                    질문 # 73
                    Which of the following scenarios is an example of an economic extortion scheme?

                    정답：D

                    설명：
                    Detailed Explanation:
                    * Rationale for Correct Answer: Economic extortion occurs when someone demands payment or benefit under threat of harm (explicit or implicit). A government official demanding money in exchange for awarding a contract is classic extortion.
                    * Analysis of Incorrect Options:
                    * A - This is a billing scheme (fraudulent disbursement), not extortion.
                    * C - This is a kickback scheme (corruption).
                    * D - This is an illegal gratuity scheme (reward after action).
                    * Key Concept: Types of corruption-extortion vs. bribery vs. gratuities.
                    Reference: ACFE Manual, Corruption - Economic Extortion .


                    질문 # 74
                    Which of the following scenarios is an example of upcoding ?

                    정답：C

                    설명：
                    Comprehensive and Detailed Explanation
                    Definition of Upcoding (ACFE Manual Reference)
                    The ACFE Manual identifies upcoding as a type of health care billing fraud in which the provider submits a claim for a more expensive or more complex service than what was actually provided.
                    Although the exact term "upcoding" appears within the health care fraud discussions, the broader category is part of Financial Transactions and Fraud Schemes concerning fraudulent billing practices . The manual describes fraud schemes in which the perpetrator:
                    * Bills for services not provided ,
                    * Bills for more expensive services than were actually delivered, or
                    * Uses codes that misrepresent the level or nature of medical procedures.
                    Upcoding specifically involves:
                    Billing for a higher-cost procedure than what was actually performed, by using a code representing a more expensive service.
                    Why Option D Is Correct
                    Dr. Raul advised a patient with a small fracture to use crutches, but he submitted a claim using a code indicating that he placed a cast on the patient.
                    * Actual service: Advice and crutches
                    * Billed service: Application of a cast (more expensive procedure)
                    This is a textbook example of upcoding , as the provider is using a higher-cost CPT code to obtain greater reimbursement than the service warrants.
                    Why the Other Options Are Incorrect
                    Option A - Not Upcoding
                    Cindy receives a payment to undergo an unnecessary procedure , which is then billed fraudulently.
                    This is medically unnecessary services fraud , not upcoding.
                    Option B - Not Upcoding
                    Dr. Loomis uses three procedure codes instead of one .
                    This is an example of unbundling , which involves billing separate codes for procedures that should be billed as a single package.
                    Option C - Not Upcoding
                    Landon inflates the amount of a medical bill he wants reimbursed.
                    This is billing inflation or overstatement , but not misrepresentation via coding.
                    ACFE Manual Supporting Reference
                    The Manual's section on fraudulent billing schemes discusses cases where perpetrators misrepresent medical procedures , including using false or inflated codes to obtain higher reimbursements.


                    질문 # 75
                    Which of the following is true for red flags associated with fictitious revenues?

                    정답：B

                    설명：
                    Detailed Explanation:
                    * Rationale for Correct Answer: One of the key red flags of fictitious revenues is sales to related parties, shell companies, or entities with unknown substance and ownership . Such transactions are often used to inflate revenue artificially.
                    * Analysis of Incorrect Options:
                    * A. Slow growth/unusual profitability - Incorrect, fictitious revenue often results in rapid or unrealistic growth.
                    * B. Growth in days' purchases in receivables - Misstated phrase; correct indicator would be growth in days' sales in receivables .
                    * D. Surge in purchases - Relates more to inventory fraud than fictitious revenues.
                    * Key Concept: Red flags of fictitious revenue - questionable counterparties and unrealistic sales growth.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Red Flags of Fictitious Revenues .


                    질문 # 76
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