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

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

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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 (Q195-Q200):

                                  質問 # 195
                                  Which of the following measures is recommended to help prevent payroll fraud?

                                  正解：D

                                  解説：
                                  The correct answer is D. Supervisor authorization of overtime and verification of hours worked are strong preventive controls against payroll fraud, especially falsified hours and salary schemes. Payroll fraud frequently occurs when employees overstate hours, submit unauthorized overtime, manipulate time records, or receive pay for time not worked. Supervisory review creates accountability and provides an independent check before payroll is processed. Option A is improper because payroll preparation and bank reconciliation should be segregated. Option B is not recommended because direct deposit can reduce paycheck theft and distribution risks. Option C is weak because allowing coworkers to collect paychecks can create opportunities for misappropriation. The ACFE materials identify overtime authorization and payroll review as important payroll fraud controls.


                                  質問 # 196
                                  Which of the following scenarios BEST describes an electronic funds transfer (EFT) fraud scheme?

                                  正解：B

                                  解説：
                                  The correct answer is A. Electronic funds transfer fraud involves the misuse of electronic payment systems to move money improperly. A vendor submitting an electronic bill through a client's online payment system for services not provided is a fraudulent use of electronic bill presentment or payment processes. Option B is payroll fraud, specifically falsified hours or salary. Option C involves theft and misuse of prepaid cards, not EFT manipulation by the payee. Option D describes payment card skimming, where card information is captured for later unauthorized use. The ACFE materials discuss electronic funds transfers, wire transfer fraud, electronic bill presentment and payment, and detection of EFT fraud as part of payment fraud risk.


                                  質問 # 197
                                  Brad owns a failing business that sells various types of raw stone for homes. Brad decides to file for bankruptcy on behalf of the company, but one month before doing so, he transfers several expensive slabs of marble to his son's construction business at no charge. Which type of fraud scheme has Brad MOST LIKELY committed?

                                  正解：D

                                  解説：
                                  The correct answer is D. A fraudulent conveyance occurs when a debtor transfers property to another party, often an insider or related party, for little or no consideration before or during insolvency to place assets beyond the reach of creditors. Brad's transfer of valuable marble slabs to his son's construction business at no charge shortly before bankruptcy is a strong indicator of such a scheme. Option A, concealed transfer, is less precise because the key issue is not merely hiding a transfer but transferring assets for inadequate value to impair creditors. Option B is overly broad and does not identify the scheme type. Option C, planned bustout, usually involves obtaining goods or credit with the intent to dispose of assets and then file bankruptcy.


                                  質問 # 198
                                  Which of the following statements about self-regulatory organizations (SROs) in the securities industry is MOST ACCURATE?

                                  正解：D

                                  解説：
                                  The correct answer is D. Self-regulatory organizations are industry-based bodies that perform certain oversight functions under the supervision of securities regulators in some jurisdictions. Their duties can include monitoring member firms, examining trading operations, enforcing industry rules, and supporting market integrity. Option A is inaccurate because SROs are not simply governmental entities, although they may operate under statutory recognition or regulatory oversight. Option B is too absolute because SROs may participate in dispute resolution or arbitration in some jurisdictions. Option C is also overstated because SRO authority generally focuses on members and regulated market participants, not securities-related allegations within all private companies. The ACFE materials recognize self-regulation as part of the securities regulatory framework, subject to oversight and standards of fairness and confidentiality.


                                  質問 # 199
                                  Mario performs surgery on a patient to replace a bone. The surgery should be billed using one code, but Mario bills the surgery using three codes (one for the entire surgery, one for the removal of the bone, and another for the insertion of the artificial bone), which increases the cost. Which of the following BEST describes Mario's scheme?

                                  正解：D

                                  解説：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: This is unbundling , where services that should be billed under a single comprehensive code are split into multiple components to inflate reimbursement.
                                  * Analysis of Incorrect Options:
                                  * A. Fictitious services - Charging for services not performed.
                                  * B. False diagnosis - Fabricating diagnoses to justify billing.
                                  * C. Upcoding - Billing for more expensive services than provided.
                                  * Key Concept: Health care billing fraud - unbundling .
                                  Reference: ACFE Fraud Examiners Manual (2020) , Fraudulent Disbursements: Health Care Billing Schemes .


                                  質問 # 200
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