ACFE CFE-Fraud-Schemes-and-Financial-Crimes PDF Dumps file

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

Section	Weight	Objectives
Theft of Data and Intellectual Property	5–10%	- Corporate espionage - Data and IP theft methods - Safeguarding proprietary information
Corruption Schemes	5–10%	- Conflicts of interest - Bribery and kickbacks - Illegal gratuities and extortion
Industry-Specific Financial Crimes	15–25%	- Healthcare fraud - Real estate and securities fraud - Cyber-enabled and cryptocurrency fraud - Insurance fraud - Financial institution fraud
Asset Misappropriation – Cash Receipts	5–10%	- Cash skimming schemes - Prevention and detection methods - Cash larceny schemes
Asset Misappropriation – Cash Disbursements	10–15%	- Billing schemes - Check and payment tampering - Expense reimbursement schemes - Payroll schemes
Accounting Concepts	5–10%	- Internal control fundamentals - Financial statements structure - Basic accounting principles - Recording and summarizing transactions
Financial Statement Fraud	10–15%	- Detection and red flags - Revenue and asset overstatements - Expense and liability understatements - Timing and disclosure manipulations
Identity Theft	1–5%	- Types and techniques - Prevention and detection
Asset Misappropriation – Non-Cash Assets	5–10%	- Misuse of assets - Inventory and equipment theft - Concealment techniques

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CFE-Fraud-Schemes-and-Financial-Crimes Test Study Guide | Exam CFE-Fraud-Schemes-and-Financial-Crimes Demo

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ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions (Q229-Q234):

NEW QUESTION # 229
_____________ involves purposeful misreporting of financial information about the organization that is intended to mislead those who read it.

A. Corruption
B. None of the above
C. Asset misappropriations
D. Fraudulent statement

Answer: D

Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Fraudulent financial statements (or "fraudulent statement") refer to the intentional misrepresentation of financial condition, typically through overstating revenues, understating expenses, inflating assets, or concealing liabilities. The intent is to mislead stakeholders such as investors, creditors, or regulators.
* Analysis of Incorrect Options:
* B. Corruption - Refers to abuses of influence and conflicts of interest, not misreporting financial information.
* C. Asset misappropriations - Involve theft of assets, not misrepresentation of reports.
* D. None of the above - Incorrect since option A is correct.
* Key Concept: Financial Statement Fraud - misrepresentation of organizational performance and position.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud section
- Definition and Types .

NEW QUESTION # 230
Which of the following is NOT one of the information security goals that should be achieved to secure an e- commerce system for users and account holders?

A. Non-repudiation
B. Authentication
C. Availability of data
D. Accuracy of data

Answer: D

Explanation:
Detailed Explanation:
* Rationale for Correct Answer: The key goals of information security (the CIA triad plus authentication and non-repudiation ) are confidentiality, integrity, availability, authentication, and non-repudiation . While accuracy of data is important, it is not formally one of the core security goals.
* Analysis of Incorrect Options:
* A. Availability - Ensures users can access data when needed.
* C. Authentication - Confirms identities before granting access.
* D. Non-repudiation - Prevents denial of legitimate transactions.
* Key Concept: Information security objectives for fraud prevention.
Reference: ACFE Manual, Fraud Prevention and Deterrence - Cybersecurity Principles .

NEW QUESTION # 231
Which of the following scenarios is the MOST ACCURATE example of insurer health care fraud?

A. Upon identifying that a claimant has provided incomplete information, the insurance company refuses to pay a claim.
B. While acting as an intermediary for a government health care program, the insurance company verifies provider claims before billing the government for them.
C. To obtain regulatory approval for increasing its rates, the insurance company submits inflated cost data for review.
D. After negotiating discounts with its medical providers, the insurance company provides the negotiated rate to its consumers instead of the original amount.

Answer: C

Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Insurer health care fraud occurs when the insurance company itself engages in deception for financial gain. Submitting inflated cost data to regulators in order to justify rate increases is a direct example of insurer fraud.
* Analysis of Incorrect Options:
* A. Intermediary verifying claims - Proper procedure, not fraud.
* C. Passing on negotiated rates - Legitimate practice.
* D. Denying incomplete claims - May be harsh, but not fraudulent.
* Key Concept: Insurer fraud vs. provider or claimant fraud .
Reference: ACFE Fraud Examiners Manual (2020) , Health Care Fraud: Insurer Schemes .

NEW QUESTION # 232
Warner is part of management at ABC Corporation. He has been asked to implement measures to help prevent fraudulent billing schemes. Which of the following measures would likely be MOST EFFECTIVE?

A. Combining the purchasing and payment functions within a single department
B. Requiring all fraud tips to be reported to employees' direct supervisors
C. Using an external vendor to negotiate procurement contracts
D. Enforcing competitive bidding from potential vendors

Answer: D

Explanation:
Detailed Explanation:
* Rationale for Correct Answer: One of the strongest internal controls against fraudulent billing schemes (such as shell companies, inflated invoices, and kickbacks) is to require competitive bidding .
This ensures transparency, reduces favoritism, and makes it harder for employees and vendors to collude.
* Analysis of Incorrect Options:
* A - Fraud tips are valuable, but routing them only through supervisors may suppress reporting; hotlines are more effective.
* B - Combining purchasing and payment increases fraud risk by reducing segregation of duties.
* D - Outsourcing negotiations does not directly prevent billing fraud.
* Key Concept: Internal controls and segregation of duties in preventing billing schemes.
Reference: ACFE Manual, Fraudulent Disbursements - Billing Schemes .

NEW QUESTION # 233
Which of the following statements describes a best practice for preventing contract and procurement fraud?

A. Companies should restrict the monitoring of their procurement activities to once a year to ensure comparability from year to year.
B. Companies should have vendor-monitoring procedures that address the red flags of all vendor schemes.
C. Companies should permit the person who maintains the vendor master file to also have authority to approve payments for invoices.
D. Companies should conduct background checks on all vendors before they are added to the vendor master file.

Answer: D

Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Conducting vendor background checks before adding them to the master file is a strong preventive control against shell companies, conflicts of interest, and vendor collusion. It helps ensure vendor legitimacy before business begins.
* Analysis of Incorrect Options:
* B - Too broad; monitoring should focus on practical red flags, not "all schemes."
* C - Violates segregation of duties, increasing fraud risk.
* D - Monitoring should be ongoing, not limited to once a year.
* Key Concept: Procurement fraud prevention through vendor due diligence and segregation of duties.
Reference: ACFE Manual, Corruption - Contract and Procurement Fraud Controls .

NEW QUESTION # 234
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