ACFE CFE-Fraud-Schemes-and-Financial-Crimes Vorbereitung - CFE-Fraud-Schemes-and-Financial-Crimes Demotesten

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

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

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                                  ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes CFE-Fraud-Schemes-and-Financial-Crimes Prüfungsfragen mit Lösungen (Q272-Q277):

                                  272. Frage
                                  XYZ Company files for bankruptcy. The court requires XYZ Company to sell its properties and inventory and use the proceeds to pay creditors, thereby discharging all of the company's dischargeable debts. This type of bankruptcy filing is known as:

                                  Antwort: C

                                  Begründung:
                                  The correct answer is D. Liquidation bankruptcy involves identifying the debtor's assets, selling nonexempt assets, and using the proceeds to pay creditors. After the liquidation process, the debtor may receive a discharge of eligible debts, depending on the applicable jurisdiction and the nature of the obligations. The facts state that XYZ Company must sell its properties and inventory and apply the proceeds to creditors, which is the defining feature of liquidation. Reorganization bankruptcy allows a debtor to continue operating while restructuring debts under an approved plan. Receivership is a court-supervised arrangement involving a receiver, but it is not the filing type described. "Debt forgiveness bankruptcy" is not the proper ACFE classification.


                                  273. Frage
                                  Georgina works for TAK Intelligence, a competitive intelligence firm. She is tasked with gathering intelligence about ERO Corp., a competitor of one of TAK's clients. To gather the intelligence, Georgina poses as a customer and contacts ERO. She then elicits sensitive information from an ERO employee.
                                  Georgina's approach is an example of:

                                  Antwort: B

                                  Begründung:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Human intelligence (HUMINT) involves gathering information directly from people, often through deception, elicitation, or impersonation. Georgina's posing as a customer to obtain confidential details fits this method.
                                  * Analysis of Incorrect Options:
                                  * B. Baiting - A social engineering tactic using false promises (e.g., malware disguised as freebies).
                                  * C. Scavenging - Collecting discarded information (e.g., dumpster diving).
                                  * D. Open-source intelligence - Gathering data from public records, news, or websites, not through elicitation.
                                  * Key Concept: Methods of competitive intelligence and social engineering.
                                  Reference: ACFE Manual, Fraud Prevention and Deterrence - Intelligence Gathering Methods .


                                  274. Frage
                                  In which approach do fraudsters produce whatever financial statements they wish, perhaps using just a typewriter or a personal computer?

                                  Antwort: C

                                  Begründung:
                                  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 .


                                  275. Frage
                                  A ____________ can be very costly for an organization to undertake, both in terms of money and time spent.

                                  Antwort:

                                  Begründung:
                                  Investigation
                                  * Rationale for Correct Answer: Fraud investigations can be highly costly to organizations. The process often involves external forensic examiners, legal proceedings, employee time, and disruption of operations. While necessary, investigations represent a significant resource commitment in terms of both time and financial cost.
                                  * Key Concept: Fraud Investigation Costs - deterrence vs. response strategies.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Investigations section - Cost of Fraud Investigations .


                                  276. Frage
                                  Kara owns a business selling rare goods. Some of the goods Kara sells are of high value, but she reports significantly lower values to the taxing authority for those transactions. Which of the following options BEST describes Kara's scheme?

                                  Antwort: D

                                  Begründung:
                                  Kara's conduct is best classified as a consumption tax scheme because she is underreporting the taxable value of sales transactions. Consumption taxes include sales tax, value-added tax, and excise taxes collected from the sale of goods or services. The ACFE material explains that fraudsters evade consumption taxes by omitting transactions or deflating transaction values in tax records. Here, Kara does not merely hide wealth or claim false deductions; she misstates the value of goods sold so the tax authority calculates less tax than is owed. Wealth tax evasion concerns assets or net worth, while tax credit and deduction schemes involve improper reductions of tax liability through credits or expenses.


                                  277. Frage
                                  ......

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