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| Section | Objectives |
|---|---|
| Fraud Schemes | - Fraudulent Disbursements
|
| Financial Crimes | - Corruption Schemes
|
>> CFE-Fraud-Schemes-and-Financial-Crimes専門知識訓練 <<
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質問 # 166
Which of the following is NOT a red flag of register disbursement schemes?
正解：A
解説：
Detailed Explanation:
* Rationale for Correct Answer: Finding personal checks in the cash register is unusual, but it does not specifically indicate a register disbursement scheme (such as false refunds or voids). The other options are classic red flags for such schemes.
* Analysis of Incorrect Options:
* A - Missing transaction numbers suggest manipulation.
* C - Excessive voids near approval limits indicate fraud concealment.
* D - Allowing cashiers to void their own sales creates opportunity for abuse.
* Key Concept: Register disbursement schemes and their red flags.
Reference: ACFE Manual, Fraudulent Disbursements - Register Disbursement Schemes .
質問 # 167
Which of the following statements about change order abuse is MOST ACCURATE?
正解：B
解説：
The correct answer is C. Change order abuse occurs after a contract has been awarded, when a contractor improperly increases the price, expands the work, or modifies contract terms through change orders. A corrupt contractor might submit a low bid to win the award and later recover profits through unnecessary or inflated change orders. This defeats the benefit of competitive bidding because the procuring entity no longer receives the price or terms that justified the original award. Option A is incorrect because the scheme usually increases, not decreases, the amount paid. Option B is too narrow because change order abuse can occur in competitive contracts. Option D is incorrect because the scheme often involves collusion between contractor and procurement personnel, not necessarily several contractors.
質問 # 168
Which of the following are used in a short-term skimming scheme?
正解：D
解説：
Detailed Explanation:
* Rationale for Correct Answer: Short-term skimming schemes include tactics like unrecorded sales
, understated sales , and theft of incoming checks . These involve diverting funds before recording and typically last for a shorter duration because of higher detection risk.
* Analysis of Incorrect Options:
* B. Dual endorsements - Relates more to check fraud, not skimming.
* C. False company accounts - Typically used in long-term fraud concealment.
* D. Check-for-currency substitutions - More relevant to larceny and kiting schemes.
* Key Concept: Short-term skimming schemes involve quick thefts before recording transactions.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Cash Receipts - Short-term Skimming .
質問 # 169
Jorge, a Certified Fraud Examiner (CFE), is investigating a tip involving an accountant at a bank who allegedly adjusted the bank's general ledger to conceal the theft of funds from a customer's account. If Jorge finds evidence that proves the allegation, which of the following BEST describes the accountant's scheme?
正解：A
解説：
Comprehensive and Detailed Explanation
Why the correct answer is: False accounting entry
According to the ACFE Fraud Examiners Manual - Financial Transactions and Fraud Schemes , under Financial Institution Fraud # Types of Embezzlement Schemes , the Manual provides explicit descriptions of relevant banking fraud schemes, including false accounting entries .
The Manual lists False Accounting Entries as a form of embezzlement in which an employee manipulates general ledger accounts or other accounting records to conceal a theft or unauthorized activity :
"False Accounting Entries" are specifically categorized as a type of embezzlement scheme used by dishonest bank employees to hide misappropriated funds.
In this question, the accountant:
* Adjusted the bank's general ledger
* With the intent to conceal the theft of customer funds
This aligns exactly with the ACFE definition of false accounting entries , which involve altering legitimate financial records to hide fraudulent actions.
Therefore, the best ACFE-defined description of the scheme is:
# False accounting entry (Option B)
Why the other options are incorrect
A). Unauthorized withdrawal
The Manual separately defines Unauthorized Withdrawals as a type of embezzlement in which a bank employee directly removes funds from accounts without permission:
"Unauthorized Withdrawals" are listed as a distinct embezzlement scheme involving unapproved removal of customer funds.
However, in this scenario, the defining act is manipulating ledger records , not simply withdrawing funds.
The nature of the concealment technique makes false accounting entry the correct classification.
C). Moving money from inactive accounts
The Manual defines:
"Moving Money from Customers' Dormant or Inactive Accounts" as a scheme in which employees transfer funds from inactive accounts to themselves.
In this question, the stolen funds come from an active customer account , so this option does not apply.
D). Unauthorized disbursement of funds
The Manual includes:
"Unauthorized Disbursement of Funds to Outsiders" as another type of financial institution fraud.
This refers to payments made to external parties without authorization-not to ledger manipulation to hide theft.
Again, the defining characteristic in the scenario is the use of false ledger entries , which makes Option B the most accurate according to ACFE terminology.
質問 # 170
Which of the following are the classifications for Corruption?
正解：D
解説：
Detailed Explanation:
* Rationale for Correct Answer: According to the ACFE Fraud Tree , corruption is divided into four classifications: bribery, illegal gratuities, economic extortion, and conflicts of interest . These cover the major ways employees misuse influence for personal gain.
* Analysis of Incorrect Options:
* B. Corruption... - Redundant; corruption is the main category, not a sub-classification.
* C. Overbilling and bid-rigging - These are disbursement schemes, not corruption categories.
* D. Corruption repeated - Incorrect for the same reason as option B.
* Key Concept: Corruption classifications under the Fraud Tree.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Fraud Tree Categories .
質問 # 171
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