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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Statement Fraud | 10–15% | - Revenue and asset overstatements - Timing and disclosure manipulations - Detection and red flags - Expense and liability understatements |
| Topic 2: Identity Theft | 1–5% | - Prevention and detection - Types and techniques |
| Topic 3: Theft of Data and Intellectual Property | 5–10% | - Safeguarding proprietary information - Corporate espionage - Data and IP theft methods |
| Topic 4: Accounting Concepts | 5–10% | - Financial statements structure - Recording and summarizing transactions - Internal control fundamentals - Basic accounting principles |
| Topic 5: Industry-Specific Financial Crimes | 15–25% | - Financial institution fraud - Insurance fraud - Real estate and securities fraud - Cyber-enabled and cryptocurrency fraud - Healthcare fraud |
| Topic 6: Asset Misappropriation – Cash Receipts | 5–10% | - Prevention and detection methods - Cash skimming schemes - Cash larceny schemes |
| Topic 7: Corruption Schemes | 5–10% | - Illegal gratuities and extortion - Bribery and kickbacks - Conflicts of interest |
| Topic 8: Asset Misappropriation – Non-Cash Assets | 5–10% | - Misuse of assets - Concealment techniques - Inventory and equipment theft |
| Topic 9: Asset Misappropriation – Cash Disbursements | 10–15% | - Check and payment tampering - Billing schemes - Payroll schemes - Expense reimbursement schemes |
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NEW QUESTION # 347
Which of the following are not basic types of non-sharable problems?
Answer: B
Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Cressey's research on fraud offenders found that most had non- sharable financial problems, which fell into categories such as: (1) violation of ascribed obligations, (2) business reversals, (3) physical isolation, (4) status gaining, and (5) employer-employee relations.
"Larceny by fraud" is not a category of non-sharable problem but rather a type of theft scheme. Hence, D is correct.
* Analysis of Incorrect Options:
* A. Violation of ascribed obligations - Correctly one type of non-sharable problem.
* B. Business reversals - Correctly one type of non-sharable problem.
* C. Physical isolation - Correctly one type of non-sharable problem.
* D. Larceny by fraud - Not a "problem" type; it is a fraud scheme.
* Key Concept: Cressey's non-sharable problems - psychological and situational pressures that contribute to occupational fraud.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Theory - Cressey's Hypothesis and Non-sharable Problems .
NEW QUESTION # 348
Maria manages the procurement function for ABC Co., which uses a competitive sealed bidding process for its larger projects. Maria receives payment from a company that frequently bids on ABC's projects in exchange for providing solicitation specifications before the solicitation is published to the public. Maria is engaging in which of the following procurement fraud schemes?
Answer: D
Explanation:
Maria is engaging in leaking bid data because she provides confidential or pre-bid information to a favored bidder before the solicitation is publicly available. The ACFE material explains that leaking bid data occurs when procurement employees disclose pre-bid information or confidential information to a favored vendor, giving that vendor an unfair advantage. This differs from bid tailoring, where specifications are drafted to favor a contractor. It also differs from suppressing bids, which involves preventing competitors from submitting bids, and bid splitting, which involves breaking a larger purchase into smaller amounts to avoid competitive bidding thresholds. Maria's conduct gives the bidder advance notice and extra preparation time, making option B the correct answer.
NEW QUESTION # 349
Antonia, a Certified Fraud Examiner (CFE), discovers that a loan applicant misrepresented their creditworthiness and income to qualify for a mortgage on a new house. Which type of loan fraud BEST describes the scheme that Antonia uncovered?
Answer: C
Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Misrepresenting income, employment, or creditworthiness on a mortgage application is a classic example of residential loan fraud . This type of fraud occurs when borrowers provide false information to qualify for loans they would not otherwise receive.
* Analysis of Incorrect Options:
* B. Credit data blocking - Refers to suppressing negative credit information with fraudulent disputes.
* C. Double-pledging collateral - Involves using the same collateral for multiple loans.
* D. Linked financing - Occurs when loans are structured with related transactions to disguise financial exposure.
* Key Concept: Loan and mortgage fraud - misrepresentation of borrower information.
Reference: ACFE Manual, Financial Transactions - Loan Fraud .
NEW QUESTION # 350
The heart of the bookkeeping system is the ___________.
Answer: B
Explanation:
Detailed Explanation:
* Rationale for Correct Answer: The journal is the core of the bookkeeping system because it provides a chronological record of all business transactions. Each transaction is recorded as a journal entry before posting to the ledger.
* Analysis of Incorrect Options:
* A. Asset - A resource, not a recording system.
* B. Liability - An obligation, not the recording medium.
* C. Checkbook - Tracks cash disbursements, but not all transactions.
* Key Concept: Journal as the primary book of original entry.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Bookkeeping Systems .
NEW QUESTION # 351
When situational pressures and perceived opportunities are low and personal integrity is high, occupational fraud is much more likely to occur than when the opposite is true.
Answer: B
Explanation:
Detailed Explanation:
* Rationale for Correct Answer: The statement is false . Cressey's fraud triangle and Albrecht's fraud scale both emphasize that fraud is more likely when pressures are high, opportunities are present, and integrity is low . Conversely, when pressure and opportunity are low and integrity is high, the likelihood of fraud is greatly reduced.
* Analysis of Incorrect Options:
* A. True - Incorrect, it directly contradicts the fraud triangle and fraud scale models.
* B. False - Correct, because under the conditions stated, fraud occurrence is less likely.
* Key Concept: Fraud Scale Variables - Pressure, Opportunity, Integrity.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Theory - The Fraud Triangle and Fraud Scale .
NEW QUESTION # 352
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