CFE-Fraud-Schemes-and-Financial-Crimes Examsfragen - CFE-Fraud-Schemes-and-Financial-Crimes German

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

SectionObjectives
Fraud Investigation and Analysis- Data analysis in fraud detection
  • 1. Trend and anomaly identification
    - Evidence collection and documentation
    • 1. Chain of custody principles
      Financial Crimes- Banking and Payment Fraud
      • 1. Wire fraud and electronic transfers
        • 2. Check and credit card fraud
          - Money Laundering
          • 1. Placement, layering, integration stages
            Fraud Schemes- Financial Statement Fraud
            • 1. Revenue recognition manipulation
              • 2. Asset overstatement and liability concealment
                - Asset Misappropriation Schemes
                • 1. Billing and expense reimbursement fraud
                  • 2. Skimming and cash larceny

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                    ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes CFE-Fraud-Schemes-and-Financial-Crimes Prüfungsfragen mit Lösungen (Q222-Q227):

                    222. Frage
                    Which of the following options is a red flag of register disbursement schemes?

                    Antwort: D

                    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.


                    223. Frage
                    When expenses used to produce income-all of them-should be matched in a consistent manner against that income, this is referred to:

                    Antwort: B

                    Begründung:
                    Detailed Explanation:
                    * Rationale for Correct Answer: Accrual basis accounting requires revenues and related expenses to be recorded in the same accounting period. This is known as the matching principle , ensuring accurate measurement of income.
                    * Analysis of Incorrect Options:
                    * A. Equity - Not relevant to matching expenses.
                    * C. Expense - A category of cost, not a principle.
                    * D. Financial record - Too general.
                    * Key Concept: Accrual Accounting & Matching Principle .
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Accrual Accounting and Matching Principle .


                    224. Frage
                    Asset misappropriation schemes were the "middle children" of the study; they were more common than fraudulent statements and more costly than corruption.

                    Antwort: B

                    Begründung:
                    Detailed Explanation:
                    * Rationale for Correct Answer: This statement is False . According to ACFE studies, asset misappropriation is the most common but least costly category of occupational fraud. Fraudulent statements are the least common but most costly, while corruption falls in the middle in both frequency and cost.
                    * Key Concept: Fraud Tree Statistics - frequency and cost comparison of asset misappropriation, corruption, and financial statement fraud.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Tree - Comparative Analysis of Fraud Categories .


                    225. Frage
                    A fraudster is MOST LIKELY to take which of the following actions during an account takeover scheme?

                    Antwort: C

                    Begründung:
                    The correct answer is B. In an account takeover scheme, a fraudster gains unauthorized access to a legitimate user's account and then exploits the account for financial gain. A common method is to use stored payment card information, bank information, loyalty points, or other account credentials to place unauthorized orders or transfer value. Option A is not the best answer because fraudsters more commonly change credentials, delivery details, or security settings to maintain control, rather than merely disabling multifactor authentication immediately. Option C is incorrect because account takeover attempts often involve repeated credential stuffing or automated attacks. Option D is also unlikely because fraudsters often change contact information to intercept alerts or lock out the true account holder. Account takeover is identified in the ACFE material as an online and mobile account fraud risk.


                    226. Frage
                    A fraudster creates a fictitious identity by combining a person's real government identification number with a fabricated name and birthdate. This scheme can BEST be described as:

                    Antwort: B

                    Begründung:
                    Detailed Explanation:
                    * Rationale for Correct Answer: Synthetic identity theft occurs when fraudsters combine real identifiers (e.g., SSN, tax ID) with fictitious details to create a "new" identity. This differs from traditional identity theft, where a real person's identity is used in full.
                    * Analysis of Incorrect Options:
                    * B. Simulated identity theft - Not a standard fraud classification.
                    * C. Traditional identity theft - Uses a complete stolen identity, not a hybrid.
                    * D. Criminal identity theft - Involves using someone else's identity when charged with a crime.
                    * Key Concept: Synthetic identity theft as an evolving form of fraud.
                    Reference: ACFE Manual, Fraud Prevention and Deterrence - Identity Theft .


                    227. Frage
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