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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Accounting Concepts | 5–10% | - Internal control fundamentals - Basic accounting principles - Recording and summarizing transactions - Financial statements structure |
| Topic 2: Asset Misappropriation – Non-Cash Assets | 5–10% | - Concealment techniques - Misuse of assets - Inventory and equipment theft |
| Topic 3: Asset Misappropriation – Cash Disbursements | 10–15% | - Expense reimbursement schemes - Billing schemes - Check and payment tampering - Payroll schemes |
| Topic 4: Financial Statement Fraud | 10–15% | - Timing and disclosure manipulations - Detection and red flags - Expense and liability understatements - Revenue and asset overstatements |
| Topic 5: Industry-Specific Financial Crimes | 15–25% | - Financial institution fraud - Insurance fraud - Healthcare fraud - Cyber-enabled and cryptocurrency fraud - Real estate and securities fraud |
| Topic 6: Identity Theft | 1–5% | - Prevention and detection - Types and techniques |
| Topic 7: Theft of Data and Intellectual Property | 5–10% | - Data and IP theft methods - Corporate espionage - Safeguarding proprietary information |
| Topic 8: Asset Misappropriation – Cash Receipts | 5–10% | - Prevention and detection methods - Cash larceny schemes - Cash skimming schemes |
| Topic 9: Corruption Schemes | 5–10% | - Bribery and kickbacks - Illegal gratuities and extortion - Conflicts of interest |
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219. Frage
Which of the following is a red flag of a Ponzi scheme?
Antwort: D
Begründung:
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 .
220. Frage
Which of the following statements about counterfeit payment card schemes is TRUE?
Antwort: D
Begründung:
The correct answer is A. Holograms are specifically designed as anti-counterfeiting features and are among the most difficult physical card features for fraudsters to reproduce accurately. Counterfeit payment card schemes usually involve stolen account information being encoded or printed onto altered, blank, or counterfeit cards. Option B is incorrect because these schemes generally involve fraudsters, organized groups, or dishonest merchants, not collusion between card issuers and merchants. Option C is too absolute because modern technology allows counterfeit cards to be produced without traditional professional printing facilities.
Option D is inaccurate because counterfeit cards usually rely on stolen or compromised active account data, not merely expired card numbers. The ACFE payment fraud materials emphasize card security features, counterfeit card production, and card-scrutiny controls.
221. Frage
What type of fraud scheme would MOST LIKELY be revealed by comparing a company's personnel records with its payroll records to identify duplicate addresses and government identification numbers?
Antwort: D
Begründung:
Detailed Explanation:
* Rationale for Correct Answer: A ghost employee scheme occurs when fictitious or former employees remain on payroll. Detecting duplicate addresses, Social Security/Government ID numbers, or other anomalies between HR and payroll records is a classic detection method for ghost employees.
* Analysis of Incorrect Options:
* A. Fraudulent commissions scheme - Relates to sales manipulation, not duplicate personnel records.
* B. Falsified hours and salary scheme - Involves timekeeping, not fictitious employees.
* C. Expense reimbursement scheme - Concerns fraudulent expense claims, unrelated to payroll records.
* Key Concept: Payroll fraud - Ghost Employee scheme .
Reference: ACFE Fraud Examiners Manual (2020) , Asset Misappropriation: Payroll Schemes .
222. Frage
Which of the following actions could management take to make a company's profits appear stronger than they are?
Antwort: C
Begründung:
The correct answer is C. Management can make profits appear stronger by concealing liabilities and expenses, including warranty costs. Warranty obligations arise when a company is likely to incur future costs related to products already sold. If management fails to record or disclose those expected costs, expenses and liabilities are understated, while net income and financial position appear better than reality. Overstating expenses and understating revenue would reduce, not strengthen, reported profits. Fabricating product-return liabilities would also reduce income because it creates an additional liability or expense. The ACFE financial statement fraud materials identify concealed liabilities and expenses, including unrecorded or undisclosed warranty costs and product-return liabilities, as schemes used to overstate financial performance.
223. Frage
When expenses used to produce income-all of them-should be matched in a consistent manner against that income, this is referred to:
Antwort: D
Begründung:
Detailed Explanation:
* Rationale for Correct Answer: Accrual basis accounting requires revenues and related expenses to be recorded in the same accounting period. This is known as the matching principle , ensuring accurate measurement of income.
* Analysis of Incorrect Options:
* A. Equity - Not relevant to matching expenses.
* C. Expense - A category of cost, not a principle.
* D. Financial record - Too general.
* Key Concept: Accrual Accounting & Matching Principle .
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Accrual Accounting and Matching Principle .
224. Frage
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