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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Statement Fraud | 10–15% | - Revenue and asset overstatements - Detection and red flags - Timing and disclosure manipulations - Expense and liability understatements |
| Topic 2: Identity Theft | 1–5% | - Types and techniques - Prevention and detection |
| Topic 3: Accounting Concepts | 5–10% | - Basic accounting principles - Internal control fundamentals - Financial statements structure - Recording and summarizing transactions |
| Topic 4: Corruption Schemes | 5–10% | - Conflicts of interest - Illegal gratuities and extortion - Bribery and kickbacks |
| Topic 5: Asset Misappropriation – Non-Cash Assets | 5–10% | - Concealment techniques - Misuse of assets - Inventory and equipment theft |
| Topic 6: Asset Misappropriation – Cash Disbursements | 10–15% | - Expense reimbursement schemes - Check and payment tampering - Payroll schemes - Billing schemes |
| Topic 7: Theft of Data and Intellectual Property | 5–10% | - Data and IP theft methods - Corporate espionage - Safeguarding proprietary information |
| Topic 8: Asset Misappropriation – Cash Receipts | 5–10% | - Prevention and detection methods - Cash larceny schemes - Cash skimming schemes |
| Topic 9: Industry-Specific Financial Crimes | 15–25% | - Cyber-enabled and cryptocurrency fraud - Financial institution fraud - Healthcare fraud - Insurance fraud - Real estate and securities fraud |
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問題 #60
Which of the following is NOT a justifiable reason to depart from generally accepted accounting principles (GAAP)?
答案：C
解題說明：
The ACFE Fraud Examiners Manual includes a specific subsection titled "Departures from Generally Accepted Accounting Principles" within Accounting Concepts .
Under the Manual's discussion of GAAP, the focus is on proper financial reporting so that transactions are recorded in their appropriate classifications and reported fairly in the financial statements. The Manual explains that GAAP are the standardized financial reporting practices used to ensure accurate and reliable reporting.
Based on this framework, a departure from GAAP can be justified only in limited circumstances, such as when strict compliance would make the financial statements misleading or when a different treatment is necessary to better reflect the substance of the transaction rather than only its form. Likewise, avoiding the overstatement of assets or income is consistent with fair presentation and conservative reporting principles.
These are accounting-based justifications tied to faithful financial reporting.
By contrast, cost is not a valid reason to depart from GAAP. The fact that reporting a transaction in a GAAP- compliant manner would be more expensive does not justify noncompliance. Financial statements must be prepared in accordance with the applicable standards, not according to whichever treatment is cheaper or easier for management. Therefore, this option is the one that is NOT justifiable.
Why the other options are not the correct choice
A). To avoid overstating assets and/or income
This is consistent with fair presentation. The Manual's discussion of GAAP is aimed at proper classification and reporting of transactions so that financial statements are not distorted.
C). To better reflect the substance of a transaction
This is a recognized accounting rationale. Financial reporting should reflect the economic reality of a transaction, not merely its legal form. This is consistent with the Manual's discussion of proper reporting under GAAP.
D). Following GAAP would produce misleading results on financial statements This is one of the classic reasons a departure can be justified, because the objective of financial reporting is fair presentation rather than mechanical compliance that misleads users.
References
* ACFE Fraud Examiners Manual, 2020 International Edition
* Accounting Concepts - Generally Accepted Accounting Principles
* Accounting Concepts - Departures from Generally Accepted Accounting Principles (1.122)
問題 #61
Which of the following statements about competitive intelligence is CORRECT?
答案：D
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Competitive intelligence refers to the legal and ethical gathering of publicly available information about competitors. It is a legitimate business practice and differs from corporate espionage , which involves illegal or covert methods.
* Analysis of Incorrect Options:
* B. Government-sanctioned espionage - This describes intelligence operations, not business practice.
* C. Identical to espionage - False; competitive intelligence is legal, espionage is illegal.
* D. Illegal covert methods - That is espionage, not competitive intelligence.
* Key Concept: Competitive intelligence vs. corporate espionage .
Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Corporate Espionage and Competitive Intelligence .
問題 #62
What type of fraud scheme would MOST LIKELY be revealed by identifying employees with the same government identification numbers?
答案：D
解題說明：
The correct answer is A. A ghost employee scheme involves adding a fictitious or nonworking person to the payroll so the fraudster can collect wages or salary payments. Data analysis can help detect ghost employees by identifying duplicate, invalid, or suspicious employee information. Multiple employees using the same government or tax identification number is a strong red flag because legitimate employees should generally have unique identifying numbers. Payment tampering involves altering payments after they are initiated, while falsified hours and salary schemes usually involve overstated time worked or unauthorized pay-rate changes for real employees. Fraudulent commission schemes involve manipulating sales or commission records. The ACFE materials specifically identify duplicate government identification numbers as a test for ghost employee schemes.
問題 #63
Skimming is:
答案：C
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Skimming is defined as the theft of cash before it is recorded in the books . Because the stolen funds are never entered into the accounting system, this is often referred to as an "off-book" fraud. It is distinct from cash larceny , which occurs after cash has been recorded.
* Analysis of Incorrect Options:
* B. The addition of cash - Incorrect; skimming involves removal, not addition.
* C. Removal after entry - This describes cash larceny, not skimming.
* D. None of above - Incorrect since option A is correct.
* Key Concept: Skimming schemes - off-book cash theft.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Cash Receipts - Skimming Schemes .
問題 #64
Which of the following statements regarding financial statement disclosures is TRUE?
答案：D
解題說明：
The correct answer is A. Financial statement disclosures are required when information is necessary for users to understand the entity's financial position and risks. Potential losses from ongoing litigation generally must be disclosed when the likelihood of loss is reasonably possible, even if the amount is not yet certain. Option B is incorrect because significant subsequent events after the reporting period might require disclosure. Option C is incorrect because changes in accounting principles must generally be disclosed to preserve comparability and transparency. Option D is too narrow because related-party transactions require disclosure when material or relevant, not only when they financially harm stakeholders. The ACFE financial statement fraud materials identify improper disclosures, concealed liabilities, subsequent events, and related-party transactions as important fraud risk areas.
問題 #65
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