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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Asset Misappropriation – Cash Receipts | 5–10% | - Cash larceny schemes - Prevention and detection methods - Cash skimming schemes |
| Topic 2: Asset Misappropriation – Non-Cash Assets | 5–10% | - Inventory and equipment theft - Concealment techniques - Misuse of assets |
| Topic 3: Corruption Schemes | 5–10% | - Conflicts of interest - Illegal gratuities and extortion - Bribery and kickbacks |
| Topic 4: Theft of Data and Intellectual Property | 5–10% | - Data and IP theft methods - Corporate espionage - Safeguarding proprietary information |
| Topic 5: Accounting Concepts | 5–10% | - Financial statements structure - Recording and summarizing transactions - Internal control fundamentals - Basic accounting principles |
| Topic 6: Financial Statement Fraud | 10–15% | - Revenue and asset overstatements - Detection and red flags - Timing and disclosure manipulations - Expense and liability understatements |
| Topic 7: Asset Misappropriation – Cash Disbursements | 10–15% | - Payroll schemes - Expense reimbursement schemes - Billing schemes - Check and payment tampering |
| Topic 8: Identity Theft | 1–5% | - Prevention and detection - Types and techniques |
| Topic 9: Industry-Specific Financial Crimes | 15–25% | - Real estate and securities fraud - Healthcare fraud - Insurance fraud - Cyber-enabled and cryptocurrency fraud - Financial institution fraud |
>> CFE-Fraud-Schemes-and-Financial-Crimes Testantworten <<
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117. Frage
Jake is building a cybersecurity training program to educate his company about the different types and vehicles of malware that could threaten the company's network and computer systems. Which of the following statements is MOST ACCURATE?
Antwort: C
Begründung:
The correct answer is D. A logic bomb is malicious code hidden in a legitimate program that activates when specific conditions are met, such as a date, event, user action, or system change. Option A incorrectly describes a trapdoor; a trapdoor or backdoor is a hidden entry point that allows access while bypassing normal security controls. Option B describes a keylogger, not an infostealer. Option C describes a trapdoor or backdoor, not a botnet. A botnet is a network of compromised computers controlled by an attacker. The ACFE computer and internet fraud materials classify viruses, worms, Trojan horses, trapdoors, logic bombs, keyloggers, botnets, and other tools as important malware-related cyberfraud concepts.
118. Frage
Once the expense account is closed, it becomes a historical item and probably will never be reviewed again.
Antwort: B
Begründung:
Detailed Explanation:
* Rationale for Correct Answer: This is True . After the closing process, expense accounts are reset to zero for the new accounting period. They remain only as part of historical financial statements and supporting records. Because of this, expense accounts can be a target for fraud concealment (fraudulent disbursements), since closed accounts are rarely scrutinized again.
* Analysis of Incorrect Options:
* B. False - Incorrect, as the closing process does make expense accounts historical.
* Key Concept: Expense accounts in fraud concealment - vulnerabilities due to being closed at period end.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraudulent Disbursements - Expense Account Manipulation .
119. Frage
According to SAB 104, for revenue to be considered realized or realizable and earned, which of the following criteria is NOT met?
Antwort: B
Begründung:
Detailed Explanation:
* Rationale for Correct Answer: The SEC's Staff Accounting Bulletin (SAB) 104 outlines four criteria for revenue recognition:
* Persuasive evidence of an arrangement exists.
* Delivery has occurred or services have been rendered.
* The seller's price is fixed or determinable.
* Collectability is reasonably assured.
" Timings have been met " is not one of the recognized criteria, making C the correct answer.
* Analysis of Incorrect Options:
* A, B, D - All are required conditions.
* C - Not part of SAB 104.
* Key Concept: Revenue recognition criteria under SAB 104.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Revenue Recognition Standards (SAB 104) .
120. Frage
Which of the following situations describes a red flag that might be indicative of loan fraud?
Antwort: C
Begründung:
Detailed Explanation:
* Rationale for Correct Answer: Loan fraud often involves suspicious or unusual documentation patterns. A change order submitted at the same time as a draw request is a red flag, because it suggests manipulation of project costs to justify larger draws from lenders.
* Analysis of Incorrect Options:
* A. Missing documents - Could indicate sloppy recordkeeping, not necessarily fraud.
* B. Low turnover - Not a fraud indicator.
* D. Increasing change orders - Could be suspicious, but not as strong a fraud red flag as simultaneous change order and draw request.
* Key Concept: Loan fraud indicators .
Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Loan Fraud Red Flags .
121. Frage
In accordance with the accounting equation, which of the following actions would conceal the fraudulent removal of a liability from the books?
Antwort: B
Begründung:
The correct answer is A because the accounting equation is Assets = Liabilities + Owners' Equity. If a fraudster removes a liability from the books, total liabilities decrease. To keep the equation balanced without drawing attention to the improper removal, the fraudster could increase another liability account. This offsets the decrease and keeps total liabilities from appearing reduced. Decreasing owners' equity or creating a fictitious expense would further reduce the right side of the equation and would not conceal the removal in the same way. Increasing an asset would increase the left side, worsening the imbalance unless another entry were also made. The ACFE accounting concepts materials explain that understanding debit-credit relationships and the accounting equation is essential in detecting concealment entries.
122. Frage
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