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

SectionObjectives
Financial Crimes- Money Laundering
  • 1. Placement stage
    • 2. Integration stage
      • 3. Layering stage
        - Financial Statement Fraud
        • 1. Asset overstatement
          • 2. Expense understatement
            • 3. Revenue manipulation
              - Corruption Schemes
              • 1. Bribery
                • 2. Conflicts of interest
                  • 3. Kickbacks
                    Fraud Schemes- Asset Misappropriation Schemes
                    • 1. Expense reimbursement fraud
                      • 2. Cash theft and skimming
                        • 3. Inventory and asset theft
                          • 4. Payroll fraud
                            - Fraudulent Disbursements
                            • 1. Check tampering
                              • 2. Billing schemes
                                • 3. Billing shell companies

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                                  ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes 認定 CFE-Fraud-Schemes-and-Financial-Crimes 試験問題 (Q347-Q352):

                                  質問 # 347
                                  Which of the following statements describes a best practice for preventing electronic payment tampering?

                                  正解：B

                                  解説：
                                  The correct answer is B. ACH blocks are a preventive bank control that allows an account holder to instruct the bank not to permit ACH debits from designated accounts. This reduces the risk of unauthorized electronic withdrawals. Option A is incorrect because positive pay for ACH should not be declined; it can help verify ACH transactions before they clear. Option C violates segregation of duties because the person initiating electronic payments should not also control ACH filters or payment security settings. Option D is also weak because using separate accounts for paper checks and electronic transactions can improve monitoring and limit exposure. The ACFE materials identify ACH blocks, ACH filters, positive pay, segregation of duties, and bank security services as important controls against electronic payment tampering.


                                  質問 # 348
                                  Which counts sometimes can give rise to inventory theft detection?

                                  正解：A

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Physical inventory counts involve actually counting items on hand and comparing them to book records. These counts can reveal theft, errors, or shrinkage when discrepancies are identified.
                                  * Analysis of Incorrect Options:
                                  * A. Perpetual inventory counts - The system tracks expected balances but cannot independently confirm theft.
                                  * C. Concealment inventory counts - Not a recognized term.
                                  * D. None of the above - Incorrect, since physical counts do aid detection.
                                  * Key Concept: Physical inventory counts as a fraud detection tool.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Inventory and Other Assets - Inventory Counts and Fraud Detection .


                                  質問 # 349
                                  To prevent cash larceny schemes from occurring, a company should implement which of the following measures?

                                  正解：C

                                  解説：
                                  The correct answer is D. Assigning the duties of an employee who is on vacation to other employees supports mandatory vacation and job rotation controls. These controls help prevent and detect cash larceny by interrupting the fraudster's control over cash handling and concealment procedures. If a dishonest employee must be absent and another employee performs the same duties, irregularities such as missing cash, altered records, delayed deposits, or unsupported adjustments are more likely to surface. Option A relates more to surprise cash counts, which are useful, but the stronger preventive control in this list is rotation through vacation coverage. Option B weakens accountability because employees should use separate registers or identifiers. Option C violates segregation of duties by combining custody and disbursement authority.


                                  質問 # 350
                                  Which of the following measures would be MOST EFFECTIVE for preventing cash register disbursement schemes?

                                  正解：C

                                  解説：
                                  The correct answer is B. Cash register disbursement schemes commonly involve false voids, false refunds, or unauthorized register activity. Secure access codes help establish individual accountability and prevent one employee from processing fraudulent transactions under another employee's credentials. Training employees not to share access codes strengthens this control. Option A is weak because announced cash counts reduce deterrence; surprise counts are more effective. Option C does not provide meaningful control because another non-supervising employee might not detect or challenge improper activity. Option D is inappropriate because employees should not independently reconcile their own register activity; independent review is necessary.
                                  The professional control principle is to restrict access, preserve accountability, and require supervisory or independent review of register disbursements.


                                  質問 # 351
                                  The principle behind full disclosure is:

                                  正解：C

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: The full disclosure principle requires that all material facts and deviations from GAAP be disclosed to readers of financial statements so that they are not misled.
                                  Transparency is essential for informed decision-making by investors, creditors, and regulators.
                                  * Analysis of Incorrect Options:
                                  * B. SAS - Refers to auditing standards, not accounting standards.
                                  * C. Writer - Incorrect; disclosures are intended for readers/users.
                                  * D. None of above - Incorrect since option A is correct.
                                  * Key Concept: Full disclosure principle - providing users with all material information.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - GAAP:
                                  Full Disclosure .


                                  質問 # 352
                                  ......

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