CFE-Fraud-Schemes-and-Financial-Crimes Prüfungsguide: Certified Fraud Examiner -Fraud Schemes and Financial Crimes & CFE-Fraud-Schemes-and-Financial-Crimes echter Test & CFE-Fraud-Schemes-and-Financial-Crimes sicherlich-zu-bestehen

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

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

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                                  ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes CFE-Fraud-Schemes-and-Financial-Crimes Prüfungsfragen mit Lösungen (Q33-Q38):

                                  33. Frage
                                  Which of the following is a red flag that might indicate that someone is attempting to commit insurance fraud?

                                  Antwort: D

                                  Begründung:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Filing a claim shortly after a policy begins is a classic red flag of potential insurance fraud, as it may indicate the loss occurred before coverage or is fabricated.
                                  * Analysis of Incorrect Options:
                                  * B. One prior claim in five years - Not unusual by itself.
                                  * C. Small electronics/jewelry - Common theft items, not automatically suspicious.
                                  * D. Recently purchased items with receipts - Strong documentation actually supports legitimacy.
                                  * Key Concept: Insurance fraud red flags .
                                  Reference: ACFE Fraud Examiners Manual (2020) , Insurance Fraud Indicators .


                                  34. Frage
                                  Which of the following measures is recommended to help prevent payroll fraud?

                                  Antwort: C

                                  Begründung:
                                  The correct answer is D. Supervisor authorization of overtime and verification of hours worked are strong preventive controls against payroll fraud, especially falsified hours and salary schemes. Payroll fraud frequently occurs when employees overstate hours, submit unauthorized overtime, manipulate time records, or receive pay for time not worked. Supervisory review creates accountability and provides an independent check before payroll is processed. Option A is improper because payroll preparation and bank reconciliation should be segregated. Option B is not recommended because direct deposit can reduce paycheck theft and distribution risks. Option C is weak because allowing coworkers to collect paychecks can create opportunities for misappropriation. The ACFE materials identify overtime authorization and payroll review as important payroll fraud controls.


                                  35. Frage
                                  In what type of fraud scheme does an employee steal cash after it has appeared on the company's books?

                                  Antwort: C

                                  Begründung:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Cash larceny is the theft of cash after it has been recorded in the company's books. Skimming, in contrast, is theft of cash before recording .
                                  * Analysis of Incorrect Options:
                                  * B & D - Both describe forms of skimming (unrecorded or understated sales).
                                  * C - Kickback scheme is corruption, not cash theft.
                                  * Key Concept: Distinguishing cash larceny (on-book theft) from skimming (off-book theft).
                                  Reference: ACFE Manual, Cash Receipts - Cash Larceny .


                                  36. Frage
                                  Troy collects rare books and learns of a dealer who is selling a book he has been searching for. Which of the following detection measures would be MOST EFFECTIVE in helping Troy avoid a potential collectibles fraud scheme?

                                  Antwort: B

                                  Begründung:
                                  The correct answer is C. Collectibles fraud often involves misrepresenting authenticity, rarity, condition, provenance, or value of items such as rare books, art, coins, stamps, or memorabilia. A professional appraisal before purchase is the strongest option because it provides independent evaluation of authenticity and value.
                                  A dealer's social media presence does not prove legitimacy. A list of prior sales might be fabricated or unverifiable. A dealer's description of condition is useful but still comes from the seller and might be biased or false. The ACFE consumer fraud materials identify art and rare-item schemes as consumer fraud risks, and independent verification is an important safeguard before paying for expensive collectibles.


                                  37. Frage
                                  Which of the following actions would balance the accounting equation to conceal the misappropriation of cash?

                                  Antwort: B

                                  Begründung:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: When cash is stolen, the accounting equation (Assets = Liabilities + Equity) must still balance. Fraudsters may increase a liability (e.g., record fictitious payables) to cover the missing cash. This is a common concealment method.
                                  * Analysis of Incorrect Options:
                                  * A. Increasing another asset - Would require inflating assets, but this usually affects financial statement fraud, not cash theft concealment.
                                  * B. Increasing owners' equity - Not logical without legitimate earnings or capital contributions.
                                  * D. Creating fictitious revenue - Used in financial statement fraud, not in balancing theft concealment.
                                  * Key Concept: Concealment methods for asset misappropriation - offsetting missing cash with fictitious liabilities .
                                  Reference: ACFE Fraud Examiners Manual (2020) , Financial Statement Fraud: Concealment Methods .


                                  38. Frage
                                  ......

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