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| Section | Objectives |
|---|---|
| Fraud Schemes | - Asset Misappropriation Schemes
|
| Financial Crimes | - Corruption Schemes
|
>> CFE-Fraud-Schemes-and-Financial-Crimes Prüfungsunterlagen <<
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40. Frage
Cynthia receives a fraudulent text message that appears to be from her credit card company. The message claims that the company has detected suspicious card transactions and provides a link for her to click to sign into her account for more information. Cynthia is MOST LIKELY being targeted by which of the following types of social engineering schemes?
Antwort: D
Begründung:
Detailed Explanation:
* Rationale for Correct Answer: Smishing (SMS phishing) uses fraudulent text messages to trick victims into clicking malicious links or revealing credentials. This matches Cynthia's scenario.
* Analysis of Incorrect Options:
* A. Vishing - Voice phishing by phone call, not text message.
* C. Catfishing - Fake online persona in social contexts, not financial fraud via text.
* D. Pharming - Redirecting users to fake websites via DNS manipulation, not text messages.
* Key Concept: Social engineering methods-email (phishing), phone (vishing), text (smishing).
Reference: ACFE Manual, Fraud Prevention and Deterrence - Social Engineering Attacks .
41. Frage
Which of the following options is a red flag of register disbursement schemes?
Antwort: A
Begründung:
The correct answer is B. Register disbursement schemes usually involve false refunds or false voids that cause cash to be removed from the register while the records appear to justify the disbursement. An unusually high number of refunds on the register log is a red flag because it might indicate that employees are creating fictitious refund transactions to conceal cash theft. Option A is not suspicious by itself because no gaps in transaction numbers suggests record continuity. Option C is less suspicious because supervisory approval exists, although approvals should still be reviewed. Option D is generally a positive control because supporting documents should exist for voided transactions. The ACFE materials identify refund and void activity as key areas for detecting register disbursement schemes.
42. Frage
A typical issue involving materiality and fraud would be:
Antwort: D
Begründung:
Detailed Explanation:
* Rationale for Correct Answer: Materiality is most often associated with fraudulent financial statements because fraudsters may argue that misstatements are "immaterial." However, deliberate misstatements of any size can be fraudulent. Materiality thus plays a critical role in assessing fraudulent statement cases .
* Analysis of Incorrect Options:
* B. Misappropriations - Involve theft, but materiality is less central than in reporting fraud.
* C. Civil lawsuit - A possible outcome, not the core accounting issue.
* D. Quality control - Not related to materiality in fraud.
* Key Concept: Materiality in Financial Statement Fraud - even small misstatements may be fraudulent.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Materiality and Misstatements .
43. Frage
Depreciation is especially applicable when companies try to overvalue their assets and net worth; the lower their depreciation expense, the higher the company's profits.
Antwort: B
Begründung:
Detailed Explanation:
* Rationale for Correct Answer: This is True . Fraudulent financial reporting often involves manipulating depreciation. By lowering or delaying depreciation expense, companies can inflate profits and overstate asset values. This is a common method of financial statement fraud related to earnings management.
* Analysis of Incorrect Options:
* B. False - Incorrect, as understatement of depreciation clearly inflates reported profits.
* Key Concept: Depreciation Manipulation in Financial Statement Fraud .
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Overstating Assets and Income .
44. Frage
Ron's vehicle is damaged by hail after a thunderstorm. Ron does not have full insurance coverage on his vehicle, so he contacts his agent to increase his coverage. Three weeks after his new coverage is in effect, Ron's city experiences another thunderstorm. Ron then files a claim for the hail damage that occurred during the first storm, but he claims that the damage occurred during the second storm. Ron has committed a fraudulent act known as:
Antwort: A
Begründung:
The ACFE Fraud Examiners Manual classifies this type of conduct under Insurance Fraud # Vehicle Insurance Schemes , and it specifically lists Past Posting as a recognized vehicle insurance fraud scheme.
In this question, Ron's vehicle was damaged before he obtained the additional coverage, but he later submitted the claim as though the damage happened after the new coverage became effective. That is the essence of past posting : attempting to obtain insurance benefits for a loss that occurred before coverage applied , while misrepresenting the time of the loss. This matches the scenario exactly.
Why the other options are incorrect
A). Ditching
The Manual lists Ditching as a separate vehicle insurance scheme. It does not describe the act of misrepresenting the timing of a preexisting loss after increasing coverage.
B). Bait and wait
This is not the insurance-fraud classification that fits the facts given. The fraud here depends on claiming an earlier loss as a later covered loss , which is the Manual's past posting category.
D). Double dipping
Double dipping generally refers to obtaining duplicate recovery for the same loss from multiple sources, which is not what Ron is doing here. The issue is the false date of loss , not duplicate reimbursement.
References
* ACFE Fraud Examiners Manual, 2020 International Edition
* Insurance Fraud - Vehicle Insurance Schemes - Past Posting
45. Frage
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