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

SectionObjectives
Fraud Schemes- Asset Misappropriation Schemes
  • 1. Cash theft and skimming
    • 2. Expense reimbursement fraud
      • 3. Payroll fraud
        • 4. Inventory and asset theft
          - Fraudulent Disbursements
          • 1. Billing shell companies
            • 2. Check tampering
              • 3. Billing schemes
                Financial Crimes- Financial Statement Fraud
                • 1. Asset overstatement
                  • 2. Expense understatement
                    • 3. Revenue manipulation
                      - 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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                                  CFE-Fraud-Schemes-and-Financial-Crimes Certified Fraud Examiner -Fraud Schemes and Financial Crimes Learning Material in 3 Different Formats

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                                  ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions (Q318-Q323):

                                  NEW QUESTION # 318
                                  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 # 319
                                  Which of the following is MOST ACCURATE concerning common methods that identity thieves use to steal information?

                                  Answer: C

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Baiting is a social engineering tactic where fraudsters leave infected flash drives or storage media in public areas, hoping victims will plug them in, unknowingly installing malware. This is an accurate description.
                                  * Analysis of Incorrect Options:
                                  * A. Pharming - Involves redirecting users from legitimate websites to fraudulent ones, not mail redirection.
                                  * B. Dumpster diving - Searching physical trash for sensitive information, not computers from resellers.
                                  * C. Shoulder surfing - Observing someone's screen or keystrokes, not access exploitation.
                                  * Key Concept: Identity theft techniques .
                                  Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Identity Theft and Social Engineering .


                                  NEW QUESTION # 320
                                  Which of the following factors is NOT included in most financial statement schemes?

                                  Answer: B

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Common financial statement fraud schemes include: (A) recording fictitious revenues, (C) concealing liabilities/expenses, and (D) improper asset valuations. Persuasive evidence is not a fraud scheme; it is an auditing concept used to support accounting entries.
                                  * Analysis of Incorrect Options:
                                  * A, C, D - All are well-documented methods of financial statement fraud.
                                  * B. Persuasive Evidence - Correct, since it is not part of fraud schemes.
                                  * Key Concept: Major categories of financial statement fraud schemes.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Fraudulent Reporting Categories .


                                  NEW QUESTION # 321
                                  Which of the four basic measures, if properly installed and implemented, may help prevent inventory fraud?

                                  Answer: D

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: The ACFE emphasizes four cornerstone internal controls to prevent inventory fraud:
                                  * Proper documentation (accurate, prenumbered records),
                                  * Segregation of duties (custody, recordkeeping, and authorization separated),
                                  * Independent checks (reconciliations and audits), and
                                  * Physical safeguards (locks, cameras, restricted access).
                                  * Analysis of Incorrect Options:
                                  * B. Inventory control - Too general; physical safeguards are the key preventive measure.
                                  * C. Physical padding - Not a recognized control.
                                  * D. Prenumbered affiliations - Misworded; prenumbered documents are part of proper documentation.
                                  * Key Concept: Internal control framework for preventing inventory fraud.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Inventory and Other Assets - Prevention Controls .


                                  NEW QUESTION # 322
                                  _________ normally are carried on an organization's books as expenses because they tend to be consumed by the organization within a year of purchase.

                                  Answer: A

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Supplies are recorded as expenses because they are expected to be consumed within one year. Unlike long-lived assets, supplies do not provide benefits beyond the short term and therefore are expensed rather than capitalized.
                                  * Analysis of Incorrect Options:
                                  * B. Expenses - The accounting treatment, not the category of item.
                                  * C. Assets - Supplies are assets when purchased, but they become expenses upon consumption.
                                  * D. Equity - Represents ownership interest, unrelated here.
                                  * Key Concept: Short-term asset consumption and expense recognition.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Expense vs. Asset Classification .


                                  NEW QUESTION # 323
                                  ......

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