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

SectionObjectives
Financial Crimes- Money Laundering
  • 1. Integration stage
    • 2. Layering stage
      • 3. Placement stage
        - Financial Statement Fraud
        • 1. Revenue manipulation
          • 2. Expense understatement
            • 3. Asset overstatement
              - Corruption Schemes
              • 1. Kickbacks
                • 2. Conflicts of interest
                  • 3. Bribery
                    Fraud Schemes- Fraudulent Disbursements
                    • 1. Check tampering
                      • 2. Billing shell companies
                        • 3. Billing schemes
                          - Asset Misappropriation Schemes
                          • 1. Inventory and asset theft
                            • 2. Expense reimbursement fraud
                              • 3. Payroll fraud
                                • 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 (Q93-Q98):

                                  93. Frage
                                  Which of the following is an example of a cash larceny scheme ?

                                  Antwort: C

                                  Begründung:
                                  The ACFE Manual treats Cash Larceny under Asset Misappropriation: Cash Receipts , and specifically identifies "Theft of Cash from the Register" as a cash larceny scheme.
                                  Cash larceny differs from skimming because in a larceny scheme, the cash has already been recorded on the books before it is stolen. By contrast, skimming occurs before the cash is recorded. The Manual separately covers Skimming and includes schemes such as understated sales , showing that skimming involves stealing cash receipts without fully recording the transaction.
                                  Why C is correct
                                  In Option C, Scott performs a No-Sale transaction, opens the drawer, and removes cash directly from the register. This is the clearest example of theft of cash from the register , which the Manual classifies as cash larceny .
                                  Why the other options are incorrect
                                  A). Laura pretends to record a sale, steals the cash, and gives the customer the merchandise without recording the sale.
                                  This is skimming , not cash larceny, because the sale is never recorded. The Manual treats unrecorded sales thefts under Skimming .
                                  B). Olive records a $400 sale on a $500 purchase and steals the extra $100.
                                  This is also skimming , specifically an understated sales type of scheme, because the full amount of the sale is not recorded. The difference is diverted before complete recording.
                                  D). Michael records a fictitious return and takes $50 from the register.
                                  This is not cash larceny. It is a register disbursement scheme , specifically a fictitious refund , which the Manual covers under Fraudulent Disbursements .
                                  Conclusion
                                  Because Option C involves taking cash directly from the register after access is obtained through a No-Sale transaction, it is the best example of cash larceny under the ACFE Manual.
                                  References
                                  * ACFE Fraud Examiners Manual, 2020 International Edition
                                  * Asset Misappropriation: Cash Receipts - Cash Larceny / Theft of Cash from the Register
                                  * Asset Misappropriation: Cash Receipts - Skimming / Understated Sales
                                  * Fraudulent Disbursements - Register Disbursement Schemes / Fictitious Refunds


                                  94. Frage
                                  Accounting records are designed to be kept on subjective rather than objective evidence.

                                  Antwort: A

                                  Begründung:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: This is False . Accounting is based on the objectivity principle , requiring that records and financial information be supported by objective, verifiable evidence (e.g., invoices, contracts, receipts). Subjective evidence would undermine reliability.
                                  * Analysis of Incorrect Options:
                                  * A. True - Incorrect, as subjectivity is discouraged in accounting.
                                  * B. False - Correct, since accounting relies on objective documentation.
                                  * Key Concept: Objectivity principle in accounting.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Objectivity Principle .


                                  95. Frage
                                  Which of the following statements regarding measures for detecting a cash larceny scheme is MOST ACCURATE?

                                  Antwort: B

                                  Begründung:
                                  The correct answer is C. Cash larceny involves stealing cash after it has been recorded, so detection often depends on tracing recorded cash activity to source documents and bank deposits. Reviewing, analyzing, and tracing journal entries made to cash accounts helps identify unsupported adjustments, unusual entries, concealment entries, or discrepancies between accounting records and actual cash activity. Option A is weak because the person responsible for cash receipts should not perform independent comparisons; segregation of duties is important. Option B is incorrect because cash receipt listings should be prepared and controlled before they reach accounts receivable personnel. Option D is also improper because cashiers should not independently reconcile their own register activity. Independent review is essential for detecting cash larceny.


                                  96. Frage
                                  Which of the following is the MOST ACCURATE statement about the different types of malware?

                                  Antwort: B

                                  Begründung:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Ransomware is malware that encrypts or locks an operating system and prevents access to data until a ransom is paid. This definition is correct.
                                  * Analysis of Incorrect Options:
                                  * A. Spyware - Monitors user activity, keystrokes, or data, not a startup instruction program.
                                  * B. Trojan horse - Appears legitimate but contains malicious code; adware is different.
                                  * C. Worm - Self-replicating program spreading across networks; not a keystroke logger.
                                  * Key Concept: Cyber fraud and malware types .
                                  Reference: ACFE Fraud Examiners Manual (2020) , Computer and Internet Fraud: Malware .


                                  97. Frage
                                  The act of an official or fiduciary person who unlawfully and wrongfully uses his station or character to procure some benefit, contrary to duty and rights of others, is called:

                                  Antwort: B

                                  Begründung:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: This definition matches corruption , a broad category of occupational fraud in which employees use their influence in business transactions to gain personal benefit, in violation of their duties. Corruption schemes include bribery, conflicts of interest, illegal gratuities, and extortion.
                                  * Analysis of Incorrect Options:
                                  * A. Conflict of interest - A subtype of corruption, but narrower in scope.
                                  * C. Bribery - Also a subtype, but the definition given covers the broader category.
                                  * D. Overbilling - A billing scheme under fraudulent disbursements, not corruption.
                                  * Key Concept: Corruption as defined in the Fraud Tree.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Definition and Schemes .


                                  98. Frage
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