ACFE CFE-Fraud-Schemes-and-Financial-Crimes Praxisprüfung - CFE-Fraud-Schemes-and-Financial-Crimes Unterlage

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

SectionObjectives
Financial Crimes- Money Laundering
  • 1. Placement, layering, integration stages
    - Banking and Payment Fraud
    • 1. Wire fraud and electronic transfers
      • 2. Check and credit card fraud
        Fraud Investigation and Analysis- Evidence collection and documentation
        • 1. Chain of custody principles
          - Data analysis in fraud detection
          • 1. Trend and anomaly identification
            Fraud Schemes- Financial Statement Fraud
            • 1. Revenue recognition manipulation
              • 2. Asset overstatement and liability concealment
                - Asset Misappropriation Schemes
                • 1. Skimming and cash larceny
                  • 2. Billing and expense reimbursement fraud

                    >> ACFE CFE-Fraud-Schemes-and-Financial-Crimes Praxisprüfung <<

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                    ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes CFE-Fraud-Schemes-and-Financial-Crimes Prüfungsfragen mit Lösungen (Q260-Q265):

                    260. Frage
                    A person is said to be in ________ act, when the business which he transacts, or the money or property which he handles, is not for his own benefit, but for another person:

                    Antwort: B

                    Begründung:
                    Detailed Explanation:
                    * Rationale for Correct Answer: The correct answer is A. Fiduciary Capacity . According to the Fraud Examiners Manual (2020 International Edition) , a fiduciary relationship exists when a person is entrusted with the property or affairs of another and is obligated to act in the best interest of that person, rather than for their own benefit. Fiduciary capacity is a key legal concept in fraud examinations, particularly in cases involving breaches of trust, embezzlement, or misappropriation.
                    * Analysis of Incorrect Options (Distractors):
                    * B. Embezzlement - Embezzlement is the wrongful appropriation of assets by a person entrusted with them. While it often arises from a fiduciary relationship, it describes the act of theft , not the capacity in which the person acts.
                    * C. Conversion - Conversion refers to the unauthorized use or control over another's property, a civil wrong, but it does not describe the relationship of acting on another's behalf.
                    * D. None of the above - Incorrect, since "fiduciary capacity" directly fits the definition in the question.
                    * Key Concept: Understanding fiduciary duty and fiduciary capacity , which form the legal foundation for identifying when a person has a duty to act on behalf of another, often forming the basis for fraud-related legal claims.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Law section - Breach of Fiduciary Duty and related principles of fiduciary responsibility.


                    261. Frage
                    Which of the following is NOT the aspect of inventory purchase?

                    Antwort: D

                    Begründung:
                    Detailed Explanation:
                    * Rationale for Correct Answer: Option B is NOT a typical fraud-related aspect of inventory purchases.
                    An increase in year 2 inventory being greater than year 1 is not, by itself, an indicator of fraud - it could reflect growth. However:
                    * A describes "inventory build-up and liquidation" schemes,
                    * C highlights mismatches between sales and purchases,
                    * D acknowledges possible fraud schemes.
                    * Analysis of Incorrect Options:
                    * A - Recognized fraud indicator.
                    * C - Suggests fictitious sales or revenue manipulation.
                    * D - Correctly signals potential fraud.
                    * Key Concept: Red flags in inventory purchases and mismatched patterns.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Inventory and Other Assets - Inventory Purchase Schemes .


                    262. Frage
                    David, an accounts receivable clerk at a fitness center, steals a customer's monthly membership payment.
                    When he receives another customer's payment a few days later, David applies the payment to the first customer's account. He then applies payment from a third customer to the second customer's account. David is MOST LIKELY committing a:

                    Antwort: A

                    Begründung:
                    The correct answer is A. David is committing a lapping scheme. Lapping occurs when an employee steals one customer's payment and conceals the theft by applying a later payment from another customer to the first customer's account. The employee must then continue shifting later payments to earlier accounts to keep the shortage hidden. This creates a rolling concealment pattern that can continue until discovered through customer complaints, account confirmations, delayed postings, or independent reconciliation. Padding, substitution, and duplication are not the standard ACFE classifications for this receivables concealment method. Because David is using later customer payments to cover earlier stolen receipts, his conduct fits the classic definition of lapping under cash receipts fraud schemes.


                    263. Frage
                    Which of the following scenarios is an example of an economic extortion scheme?

                    Antwort: A

                    Begründung:
                    The correct answer is C. Economic extortion occurs when a person with authority or influence demands payment or another benefit from a victim through coercion, threat, or misuse of power. A judge threatening to rule against a defendant unless paid is a clear example because the payment is demanded under threat of adverse official action. Option A is closer to an illegal gratuity because the benefit is provided after the contract award. Option B describes attempted bribery by the driver, who offers payment to influence the officer. Option D describes a billing or kickback-type arrangement involving collusion and false services. In economic extortion, the recipient of the improper payment initiates the demand by applying pressure or threat.


                    264. Frage
                    Which of the following is a common way that dishonest contractors collude to evade the competitive bidding process?

                    Antwort: D

                    Begründung:
                    Detailed Explanation:
                    * Rationale for Correct Answer: Market division and allocation agreements are a classic bid-rigging scheme in which contractors collude to evade competition by assigning territories, customers, or project types among themselves. This undermines free and open competition.
                    * Analysis of Incorrect Options:
                    * B - Fake contracts are not a recognized collusion tactic in competitive bidding.
                    * C - Publishing solicitations in different outlets does not evade competition.
                    * D - Submitting false invoices is fraud, but it occurs after contract award , not during the bidding process.
                    * Key Concept: Bid rigging and collusion in procurement fraud.
                    Reference: ACFE Manual, Corruption - Procurement and Bid-Rigging Schemes .


                    265. Frage
                    ......

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