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| Section | Weight | Objectives |
|---|---|---|
| Accounting Concepts | 5–10% | - Financial statements structure - Recording and summarizing transactions - Internal control fundamentals - Basic accounting principles |
| Asset Misappropriation – Cash Receipts | 5–10% | - Prevention and detection methods - Cash skimming schemes - Cash larceny schemes |
| Asset Misappropriation – Non-Cash Assets | 5–10% | - Misuse of assets - Concealment techniques - Inventory and equipment theft |
| Asset Misappropriation – Cash Disbursements | 10–15% | - Payroll schemes - Billing schemes - Expense reimbursement schemes - Check and payment tampering |
| Industry-Specific Financial Crimes | 15–25% | - Financial institution fraud - Cyber-enabled and cryptocurrency fraud - Real estate and securities fraud - Healthcare fraud - Insurance fraud |
| Financial Statement Fraud | 10–15% | - Expense and liability understatements - Revenue and asset overstatements - Detection and red flags - Timing and disclosure manipulations |
| Identity Theft | 1–5% | - Types and techniques - Prevention and detection |
| Theft of Data and Intellectual Property | 5–10% | - Corporate espionage - Safeguarding proprietary information - Data and IP theft methods |
| Corruption Schemes | 5–10% | - Illegal gratuities and extortion - Conflicts of interest - Bribery and kickbacks |
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問題 #216
In which approach do fraudsters produce whatever financial statements they wish, perhaps using just a typewriter or a personal computer?
答案：A
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: The "outside the accounting system" approach occurs when perpetrators simply fabricate financial statements without regard to actual accounting records.
Fraudsters may create entirely false reports using external tools (typewriters, spreadsheets, word processors).
* Analysis of Incorrect Options:
* A. Organized accounting - Not a fraud classification.
* B. Playing the accounting - Uses the real accounting system but manipulates entries.
* C. Beating accounting - Refers to overriding controls but within the system.
* D. Outside accounting system - Correct, as it involves entirely fabricated statements.
* Key Concept: Outside-the-books fraud - fabricated financial reports not tied to accounting records.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Approaches to Fraudulent Reporting .
問題 #217
Which of the following statements regarding a nonconforming goods or services procurement fraud scheme is MOST ACCURATE?
答案：B
解題說明：
The correct answer is C. A nonconforming goods or services scheme occurs when a contractor delivers goods or services that do not meet contract specifications while representing them as compliant. Using refurbished materials when the contract requires new materials is a classic example because the contractor provides inferior or substituted materials but seeks payment as if the required materials were supplied. Option A describes change order abuse, where a low bid is later increased through contract modifications. Option B describes cost mischarging because the contractor bills for costs not incurred or improperly allocated. Option D describes a need recognition or collusive procurement scheme involving unnecessary goods or services.
The key professional distinction is whether the deliverable itself fails to conform to contract requirements.
問題 #218
Which of the following is a red flag of a Ponzi scheme?
答案：A
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: A major red flag of a Ponzi scheme is when the promoter has custody and control over investor funds with little to no independent oversight. This centralization allows them to use new investor money to pay old investors while concealing losses.
* Analysis of Incorrect Options:
* A - Ponzi operators usually pressure investors to reinvest, not take payouts, to keep funds circulating.
* C - Schemes often involve overly complex or secretive strategies, not simple ones.
* D - Realistic fluctuations based on markets suggest legitimate investing, not a Ponzi scheme (which typically reports steady, unrealistic returns).
* Key Concept: Ponzi schemes rely on lack of oversight, unrealistic returns, and control of funds by promoters.
Reference: ACFE Manual, Fraud Prevention and Deterrence - Ponzi Schemes .
問題 #219
A fraudster uses the name and picture of another individual to create a social media profile. This scheme can BEST be described as:
答案：D
解題說明：
The correct answer is D. Traditional identity theft involves using the real identifying information of another person to impersonate that individual. Here, the fraudster uses another person's actual name and picture to create a social media profile, meaning the fraudster is posing directly as a real person rather than creating a hybrid or fictitious identity. Synthetic identity theft combines real and fabricated information to create a new identity, which is not described here. Criminal identity theft involves using another person's identity in a law enforcement or criminal justice context. New account identity theft is not the best ACFE category for this question because the facts emphasize impersonation using real identity information. The ACFE materials distinguish traditional identity theft from synthetic and criminal identity theft.
問題 #220
When an individual commits a forged filing scheme, they often perform which of the following actions?
答案：C
解題說明：
The correct answer is A. A forged filing scheme occurs when bankruptcy documents are filed using forged information, often through stolen identities or assumed identities. In such cases, a fraudster files for bankruptcy in another person's name, which can damage the victim's credit record and create serious legal and financial problems. The ACFE bankruptcy fraud materials specifically describe bankruptcy petitions filed with forged documents and stolen identities. Option B is more consistent with false billing or inventory- related fraud. Option C is closer to a planned bustout, where a debtor obtains goods on credit and then disposes of them before bankruptcy. Option D is related to money laundering or insurance fraud, not forged bankruptcy filing.
問題 #221
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