100% Pass Quiz 2026 The Best ACFE CFE-Fraud-Schemes-and-Financial-Crimes: Real Certified Fraud Examiner -Fraud Schemes and Financial Crimes Testing Environment

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

Section	Weight	Objectives
Topic 1: Asset Misappropriation – Cash Receipts	5–10%	- Cash skimming schemes - Prevention and detection methods - Cash larceny schemes
Topic 2: Corruption Schemes	5–10%	- Bribery and kickbacks - Conflicts of interest - Illegal gratuities and extortion
Topic 3: Asset Misappropriation – Non-Cash Assets	5–10%	- Misuse of assets - Inventory and equipment theft - Concealment techniques
Topic 4: Accounting Concepts	5–10%	- Basic accounting principles - Recording and summarizing transactions - Internal control fundamentals - Financial statements structure
Topic 5: Theft of Data and Intellectual Property	5–10%	- Corporate espionage - Safeguarding proprietary information - Data and IP theft methods
Topic 6: Industry-Specific Financial Crimes	15–25%	- Financial institution fraud - Real estate and securities fraud - Cyber-enabled and cryptocurrency fraud - Insurance fraud - Healthcare fraud
Topic 7: Financial Statement Fraud	10–15%	- Timing and disclosure manipulations - Detection and red flags - Expense and liability understatements - Revenue and asset overstatements
Topic 8: Identity Theft	1–5%	- Types and techniques - Prevention and detection
Topic 9: Asset Misappropriation – Cash Disbursements	10–15%	- Check and payment tampering - Expense reimbursement schemes - Payroll schemes - Billing schemes

>> Real CFE-Fraud-Schemes-and-Financial-Crimes Testing Environment <<

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ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions (Q157-Q162):

NEW QUESTION # 157
Which of the following would NOT be considered a conflict of interest?

A. Jennifer is on the board of directors of two companies that compete in the retail market, but she does not tell either company about her role at the other.
B. Harriet owns a significant amount of stock in a company she regularly buys her employer's office supplies from, but her employer is unaware of this fact.
C. Ernest hires his brother, John, to provide vending services to his employer's lunch areas, but he does not disclose their relationship.
D. Robert works for Muir's Printing Services on weekdays and Winsted Cafe on weekends, but he does not tell either employer about the other job.

Answer: D

Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Simply holding two jobs without disclosure is not inherently a conflict of interest unless the roles compete, overlap, or present divided loyalties. The other options all describe undisclosed financial or relational interests that conflict with the employer's best interest.
* Analysis of Incorrect Options:
* A. Harriet's stock ownership - Direct financial conflict.
* C. Jennifer's board positions - Competing loyalties between competitors.
* D. Ernest hiring his brother - Nepotism without disclosure is a conflict.
* Key Concept: Conflict of interest schemes in corruption.
Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Conflict of Interest .

NEW QUESTION # 158
When an employee processes a fictitious refund of goods, the amount of cash in the register does not balance with the register log.

A. True
B. False

Answer: B

Explanation:
Detailed Explanation:
* Rationale for Correct Answer: In a false refund scheme , the fraudster enters a fictitious refund into the register system, making it appear that merchandise was returned. The register log reflects the fraudulent refund, so the cash on hand does balance with the adjusted log. Thus, the mismatch described in the question does not occur.
* Analysis of Incorrect Option:
* A. True - Incorrect because the log and cash are manipulated to match, concealing the theft.
* Key Concept: Cash register fraud (false refunds vs. false voids).
Reference: ACFE Manual, Cash Receipts - Refund and Void Schemes .

NEW QUESTION # 159
The most basic skimming scheme occurs when:

A. An employee buys goods or services from a stakeholder, drops the stakeholder's payment and makes record of the purchase too.
B. An employee sells goods or services to a stakeholder, collects the stakeholder's payment and makes record of the sale too.
C. An employee buys goods or services from a customer, drops the customer's payment, but makes no record of the purchase.
D. An employee sells goods or services to a customer, collects the customer's payment, but makes no record of the sale.

Answer: D

Explanation:
Detailed Explanation:
* Rationale for Correct Answer: The most basic skimming scheme is when an employee completes a legitimate sale, collects payment, but never records the transaction. The stolen cash is never entered in the books, making it an "off-book" fraud.
* Analysis of Incorrect Options:
* B & D - Describe purchasing scenarios, irrelevant to skimming.
* C - Records the sale, meaning the transaction enters the books (not skimming).
* Key Concept: Unrecorded Sales as the simplest form of skimming.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Cash Receipts - Basic Skimming Schemes .

NEW QUESTION # 160
Occupational fraud and abuse is a (an) __________ of doing business, in much the same way that we pay expenses for electricity, taxes, and wages.

A. Financial record
B. Equity
C. Expense
D. Balance sheet

Answer: C

Explanation:
Detailed Explanation:
* Rationale for Correct Answer: The ACFE describes occupational fraud and abuse as an expense of doing business because organizations inevitably face losses from it, just as they incur other operating costs. This framing emphasizes the importance of prevention and detection to minimize this "expense."
* Analysis of Incorrect Options:
* A. Equity - Residual ownership interest, not relevant here.
* B. Balance sheet - A report, not a cost.
* D. Financial record - Too vague.
* Key Concept: Occupational Fraud as a Cost of Business .
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Theory - Fraud as a Cost of Doing Business .

NEW QUESTION # 161
Which of the following is NOT one of the information security goals that should be achieved to secure an e- commerce system for users and account holders?

A. Non-repudiation
B. Accuracy of data
C. Availability of data
D. Authentication

Answer: B

Explanation:
Detailed Explanation:
* Rationale for Correct Answer: The key goals of information security (the CIA triad plus authentication and non-repudiation ) are confidentiality, integrity, availability, authentication, and non-repudiation . While accuracy of data is important, it is not formally one of the core security goals.
* Analysis of Incorrect Options:
* A. Availability - Ensures users can access data when needed.
* C. Authentication - Confirms identities before granting access.
* D. Non-repudiation - Prevents denial of legitimate transactions.
* Key Concept: Information security objectives for fraud prevention.
Reference: ACFE Manual, Fraud Prevention and Deterrence - Cybersecurity Principles .

NEW QUESTION # 162
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