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| Section | Objectives |
|---|---|
| Topic 1: Fraud Schemes | - Financial Statement Fraud
|
| Topic 2: Financial Crimes | - Money Laundering
|
| Topic 3: Fraud Investigation and Analysis | - Data analysis in fraud detection
|
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質問 # 27
Which of the following actions could management take to make a company's profits appear stronger than they are?
正解：A
解説：
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.
質問 # 28
Larceny by fraud or deception means that:
正解：A
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 # 29
Which of the following is a red flag of a Ponzi scheme?
正解：B
解説：
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 .
質問 # 30
The essential elements of a ________ are an actual or constructive taking away of the goods or property of another without the consent and against the will of the owner and with a felonious intent.
正解：D
解説：
Detailed Explanation:
* Rationale for Correct Answer: The correct answer is A. Larceny . As defined in the Fraud Examiners Manual (2020 International Edition) , larceny is the unlawful taking of another's property with intent to permanently deprive the owner of its use or possession. Essential elements include: (1) the wrongful taking or carrying away of property, (2) without the consent of the owner, and (3) with felonious intent (i.e., intent to steal). This aligns directly with the definition provided in the question.
* Analysis of Incorrect Options (Distractors):
* B. Abuse - Abuse typically refers to the improper use of authority or resources (e.g., excessive expense claims, misuse of assets), but it is not a legal term describing theft by taking.
* C. Fiduciary - Fiduciary describes a relationship of trust or duty to act for another's benefit, not the act of theft.
* D. None of the above - Incorrect because "larceny" precisely matches the elements described.
* Key Concept: The definition and elements of larceny , which is a foundational legal concept for distinguishing among asset misappropriation schemes such as larceny vs. skimming .
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Transactions - Cash Receipts: Cash Larceny section, which explains the essential elements and characteristics of larceny schemes.
質問 # 31
Which of the following is a red flag that might indicate the existence of a need recognition scheme?
正解：D
解説：
Detailed Explanation:
* Rationale for Correct Answer: In a need recognition scheme , an employee creates or exaggerates a need for goods or services to benefit a favored supplier. One red flag is that materials are ordered prematurely or not at the optimal reorder point , suggesting that purchases are being manipulated to benefit a corrupt vendor rather than based on actual business needs.
* Analysis of Incorrect Options:
* A - A large list of suppliers suggests competition, not fraud.
* C - A need met by various suppliers does not indicate fraud.
* D - Low requirements for stock may reflect lean inventory management, not fraud.
* Key Concept: Corruption - need recognition schemes and red flags.
Reference: ACFE Manual, Corruption - Need Recognition Schemes .
質問 # 32
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