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| Section | Objectives |
|---|---|
| Topic 1: Fraud Schemes | - Asset Misappropriation Schemes
|
| Topic 2: Financial Crimes | - Corruption Schemes
|
>> CFE-Fraud-Schemes-and-Financial-Crimesオンライン試験 <<
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質問 # 330
Larceny by fraud or deception means that:
正解：B
解説：
Detailed Explanation:
* Rationale for Correct Answer: Larceny by fraud (often termed "theft by deception") occurs when someone unlawfully obtains another's property by deception rather than by direct taking. As defined in fraud examination principles, deception can involve: (1) creating or reinforcing a false impression, (2) failing to correct a false impression, or (3) failing to disclose material facts such as liens or adverse claims. Because all three scenarios represent deceptive means to unlawfully take property, the correct answer is D. All of the above .
* Analysis of Incorrect Options:
* A, B, C each describe valid examples of fraud by deception but individually do not fully capture the concept.
* D encompasses the totality of recognized deceptive practices under larceny by fraud.
* Key Concept: Fraud by deception as an element of theft and misappropriation.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Law section - Elements of Fraud and Theft by Deception .
質問 # 331
Which of the following statements is TRUE regarding income statements?
正解：C
解説：
The correct answer is A. The income statement reports revenues and expenses for a period, and most companies present net sales or net service revenues as the first line item. Net sales means gross sales reduced by sales returns, allowances, refunds, or discounts. Option B is incorrect because gross profit is generally net sales minus cost of goods sold, not revenues minus operating expenses. Operating expenses are deducted after gross profit to help determine operating income. Option C incorrectly defines net profit; net profit reflects revenues minus all relevant expenses, not merely sales minus cost of goods sold. Option D is also incorrect because gross revenue is before deductions, while net sales are after deductions. The ACFE accounting materials explain these income statement relationships.
質問 # 332
Which of the following is NOT a common way that a procuring employee might engage in a bid manipulation scheme?
正解：C
解説：
Detailed Explanation:
* Rationale for Correct Answer: Bid manipulation schemes occur in the procurement process and involve altering the bidding environment (e.g., extending deadlines, prematurely opening competitor bids, or changing submitted bids). Using low-quality materials is a post-award performance fraud , not bid manipulation.
* Analysis of Incorrect Options:
* A, C, D - All are recognized bid manipulation tactics.
* Key Concept: Procurement fraud schemes - bid manipulation vs. contract performance fraud.
Reference: ACFE Manual, Corruption - Procurement Fraud .
質問 # 333
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:
正解：B
解説：
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.
質問 # 334
Which of the four basic measures, if properly installed and implemented, may help prevent inventory fraud?
正解：A
解説：
Detailed Explanation:
* Rationale for Correct Answer: The ACFE emphasizes four cornerstone internal controls to prevent inventory fraud:
* Proper documentation (accurate, prenumbered records),
* Segregation of duties (custody, recordkeeping, and authorization separated),
* Independent checks (reconciliations and audits), and
* Physical safeguards (locks, cameras, restricted access).
* Analysis of Incorrect Options:
* B. Inventory control - Too general; physical safeguards are the key preventive measure.
* C. Physical padding - Not a recognized control.
* D. Prenumbered affiliations - Misworded; prenumbered documents are part of proper documentation.
* Key Concept: Internal control framework for preventing inventory fraud.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Inventory and Other Assets - Prevention Controls .
質問 # 335
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