ACFE CFE-Fraud-Schemes-and-Financial-Crimes시험응시료, CFE-Fraud-Schemes-and-Financial-Crimes최고기출문제

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

SectionObjectives
Financial Crimes- Financial Statement Fraud
  • 1. Asset overstatement
    • 2. Expense understatement
      • 3. Revenue manipulation
        - Money Laundering
        • 1. Placement stage
          • 2. Integration stage
            • 3. Layering stage
              - Corruption Schemes
              • 1. Conflicts of interest
                • 2. Bribery
                  • 3. Kickbacks
                    Fraud Schemes- Fraudulent Disbursements
                    • 1. Billing shell companies
                      • 2. Billing schemes
                        • 3. Check tampering
                          - Asset Misappropriation Schemes
                          • 1. Expense reimbursement fraud
                            • 2. Cash theft and skimming
                              • 3. Payroll fraud
                                • 4. Inventory and asset theft

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                                  최신 Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes 무료샘플문제 (Q99-Q104):

                                  질문 # 99
                                  Which of the following statements is MOST ACCURATE regarding financial reporting practices and accounting frameworks, such as U.S. generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS)?

                                  정답：C

                                  설명：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: The accounting framework a company must follow depends on the jurisdiction in which it is publicly traded . For example, U.S.-listed companies must follow GAAP, while companies in the EU must use IFRS. Some countries allow or require IFRS, others mandate local GAAP.
                                  * Analysis of Incorrect Options:
                                  * B - Incorrect; some jurisdictions have their own national GAAP not tied to U.S. GAAP or IFRS.
                                  * C - Incorrect; international operations do not mandate IFRS-jurisdictional rules apply.
                                  * D - Incorrect; U.S. GAAP is rules-based, IFRS is principles-based (the reverse of what's stated).
                                  * Key Concept: Financial reporting standards are jurisdiction-driven.
                                  Reference: ACFE Manual, Accounting Concepts - GAAP vs. IFRS .


                                  질문 # 100
                                  Which of the following is the amount of money that would be realized upon the sale of the asset at some point in the future, less the costs associated with owning, operating, and selling it?

                                  정답：C

                                  설명：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Net realizable value (NRV) is the estimated selling price of an asset in the ordinary course of business, minus any costs of completion, disposal, or transportation. This is often applied in valuing accounts receivable and inventory.
                                  * Analysis of Incorrect Options:
                                  * B. Going concern - Assumption of business continuity, not asset valuation.
                                  * C. Cost - Historical cost, not future realizable value.
                                  * D. Fair value - Current market-based measure, not net proceeds after costs.
                                  * Key Concept: Net realizable value - valuation method for receivables and inventory.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Asset Valuation Methods .


                                  질문 # 101
                                  Which of the following scenarios is the MOST ACCURATE example of insurer health care fraud?

                                  정답：B

                                  설명：
                                  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 .


                                  질문 # 102
                                  ____________ is a process by which a bookkeeper records all transactions and can adjust the books.

                                  정답：D

                                  설명：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: The accounting cycle is the complete process of recording transactions, adjusting the books, preparing trial balances, and producing financial statements. Journal entries are part of the process, but the entire structured sequence is called the accounting cycle.
                                  * Analysis of Incorrect Options:
                                  * A. Journal Entries - Steps within the cycle, not the entire process.
                                  * C. Financial statement - Output of the cycle, not the process itself.
                                  * D. None of all - Incorrect since the accounting cycle is the correct term.
                                  * Key Concept: Accounting Cycle - structured process of recording and adjusting transactions.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - The Accounting Cycle .


                                  질문 # 103
                                  Undisclosed payments made by vendors to employees of purchasing companies are referred to as:

                                  정답：C

                                  설명：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Kickbacks are undisclosed payments made by vendors to employees of purchasing companies to secure favorable treatment. They are a classic form of bribery under the corruption classification of the Fraud Tree.
                                  * Analysis of Incorrect Options:
                                  * A. Bid-rigging - Involves collusion among bidders, not secret payments.
                                  * C. Presolicitation - A phase in procurement fraud, not the scheme itself.
                                  * D. None of the above - Incorrect, as kickbacks are the precise answer.
                                  * Key Concept: Kickbacks - secret vendor payments for favorable purchasing treatment.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Kickback Schemes .


                                  질문 # 104
                                  ......

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