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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Accounting Concepts | 5–10% | - Financial statements structure - Recording and summarizing transactions - Internal control fundamentals - Basic accounting principles |
| Topic 2: Asset Misappropriation – Cash Receipts | 5–10% | - Cash skimming schemes - Cash larceny schemes - Prevention and detection methods |
| Topic 3: Asset Misappropriation – Non-Cash Assets | 5–10% | - Misuse of assets - Inventory and equipment theft - Concealment techniques |
| Topic 4: Theft of Data and Intellectual Property | 5–10% | - Safeguarding proprietary information - Data and IP theft methods - Corporate espionage |
| Topic 5: Asset Misappropriation – Cash Disbursements | 10–15% | - Payroll schemes - Check and payment tampering - Expense reimbursement schemes - Billing schemes |
| Topic 6: Industry-Specific Financial Crimes | 15–25% | - Cyber-enabled and cryptocurrency fraud - Financial institution fraud - Insurance fraud - Healthcare fraud - Real estate and securities fraud |
| Topic 7: Financial Statement Fraud | 10–15% | - Timing and disclosure manipulations - Revenue and asset overstatements - Expense and liability understatements - Detection and red flags |
| Topic 8: Identity Theft | 1–5% | - Prevention and detection - Types and techniques |
| Topic 9: Corruption Schemes | 5–10% | - Conflicts of interest - Illegal gratuities and extortion - Bribery and kickbacks |
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NEW QUESTION # 325
Which of the following is a reason why prepaid debit and gift card fraud schemes are appealing to fraudsters?
Answer: B
Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Prepaid debit and gift cards are attractive because they allow fraudsters to convert stolen credit card funds into cash or easily launder illicit funds . They are widely available and accepted both in person and online, making option A correct.
* Analysis of Incorrect Options:
* B. Only from financial institutions - False; cards are sold at retail stores and online.
* C. Not accepted online - False; they are accepted by most online retailers.
* D. All of the above - Incorrect since B and C are false.
* Key Concept: Prepaid card fraud as part of asset misappropriation and identity theft schemes.
Reference: ACFE Fraud Examiners Manual (2020) , Fraudulent Disbursements and Payment Cards .
NEW QUESTION # 326
Joe's automobile insurance policy expired in June. In August, Joe was involved in an automobile accident, and his vehicle was severely damaged. After the accident, Joe contacted his insurance company and reinstated the policy. In September, Joe then submitted a claim with a September accident date for the damages that occurred to his vehicle in August. Joe has engaged in which of the following insurance schemes?
Answer: B
Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Past posting occurs when an insured reinstates or purchases insurance coverage after a loss has already occurred and then submits a false claim, backdating the loss to appear covered. Joe's scheme fits this exactly.
* Analysis of Incorrect Options:
* A. Staged accident - Fraudulent accidents deliberately caused, not applicable here.
* B. Inflated damages - Exaggerating actual losses, not retroactive coverage.
* D. Vehicle repair - General claim fraud, but not the scheme in question.
* Key Concept: Insurance fraud - past posting schemes.
Reference: ACFE Manual, Financial Transactions - Insurance Fraud Schemes .
NEW QUESTION # 327
Over two weeks, Samuel visits his financial institution multiple times and purchases bearer instruments with cash for amounts that are just under the mandatory reporting requirements for his jurisdiction. The financial institution's employees suspect that Samuel might be engaging in money laundering activity. Which of the following statements is TRUE if the jurisdiction's anti-money laundering regulations follow the Financial Action Task Force (FATF) Recommendations?
Answer: B
Explanation:
The correct answer is B because the FATF Recommendations require suspicious transaction reporting when a financial institution suspects that funds are connected to criminal activity or money laundering. Samuel's repeated purchases of bearer instruments in amounts just below the reporting threshold are classic structuring or smurfing indicators. The fact that each transaction falls below the mandatory cash reporting threshold does not eliminate the suspicious transaction reporting duty. Option A is incorrect because a cash transaction report is generally threshold-based, not merely based on suspicion. Options C and D are incorrect because bearer instruments and sub-threshold amounts are often used to avoid detection, making the activity more suspicious, not less. The ACFE material identifies this conduct as a key money laundering red flag.
NEW QUESTION # 328
How many accounts are affected in fraudulent accounting entries and therefore the same number of categories on the financial statement?
Answer: C
Explanation:
Detailed Explanation:
* Rationale for Correct Answer: By double-entry accounting rules, every accounting entry affects at least two accounts (debit and credit). Fraudulent entries must also follow this rule, meaning manipulation will show up in at least two categories on the financial statements.
* Analysis of Incorrect Options:
* A. One - Impossible in double-entry accounting.
* C. More than two - Possible, but not always; the minimum is two.
* D. None of above - Incorrect since "at least two" is correct.
* Key Concept: Double-entry accounting ensures at least two accounts are affected in every transaction, including fraudulent ones.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Double- entry Accounting and Fraudulent Entries .
NEW QUESTION # 329
The person or persons who have access to __________ are often the targets of unethical vendors seeking an advantage in the process.
Answer: A
Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Fraudsters often attempt to influence or bribe employees who have access to sealed bids . Access to sealed bids provides unfair knowledge of competitors' pricing and terms, enabling collusion or bid manipulation.
* Analysis of Incorrect Options:
* A. Bid-splitting - A fraud scheme, not what vendors seek access to.
* C. General purchasing - Too broad; not specifically tied to vendor fraud.
* D. Tailor specifications - A corruption scheme, but not the specific target of vendor bribery.
* Key Concept: Sealed bid access as a key target in procurement fraud.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Bid Manipulation .
NEW QUESTION # 330
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