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

SectionObjectives
Topic 1: Fraud Schemes- Asset Misappropriation Schemes
  • 1. Billing and expense reimbursement fraud
    • 2. Skimming and cash larceny
      - Financial Statement Fraud
      • 1. Revenue recognition manipulation
        • 2. Asset overstatement and liability concealment
          Topic 2: Financial Crimes- Money Laundering
          • 1. Placement, layering, integration stages
            - Banking and Payment Fraud
            • 1. Wire fraud and electronic transfers
              • 2. Check and credit card fraud
                Topic 3: Fraud Investigation and Analysis- Data analysis in fraud detection
                • 1. Trend and anomaly identification
                  - Evidence collection and documentation
                  • 1. Chain of custody principles

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                    ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes CFE-Fraud-Schemes-and-Financial-Crimes Prüfungsfragen mit Lösungen (Q264-Q269):

                    264. Frage
                    Valentin purchases a property and shortly thereafter sells the real estate at an inflated price using the results of a fraudulent appraisal. Which of the following terms BEST describes this scheme?

                    Antwort: C

                    Begründung:
                    Valentin's scheme is best described as property flipping. Property flipping becomes fraudulent when real estate is quickly resold at an artificially inflated price supported by false or misleading appraisals, sham transactions, or misrepresentations. The key facts are the quick resale and inflated value created through a fraudulent appraisal. A daisy chain generally involves a sequence of related transactions or parties used to inflate value or conceal the nature of the transaction, but the question asks for the best description of the basic scheme. A fraudulent sale is too general, and an air loan involves a fictitious borrower, fictitious property, or nonexistent transaction. The ACFE material discusses fraudulent appraisals, real estate fraud, and property flipping as financial institution fraud risks.


                    265. Frage
                    Which of the following is a common red flag of a bid tailoring scheme?

                    Antwort: B

                    Begründung:
                    Detailed Explanation:
                    * Rationale for Correct Answer: Bid tailoring occurs when procurement officials structure contract requirements to unfairly favor a particular vendor. A hallmark red flag is unusually narrow specifications , which restrict competition.
                    * Analysis of Incorrect Options:
                    * A. Clear submission information - Standard and appropriate, not a red flag.
                    * C. Rebid contracts - Could indicate limited interest, but not tailoring.
                    * D. Numerous bidders - Indicates competition, opposite of bid tailoring.
                    * Key Concept: Procurement fraud - bid tailoring .
                    Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Procurement Schemes .


                    266. Frage
                    Hondo is investigating allegations of fraud in a government agency's procurement process. While reviewing procurement documentation, Hondo observes that the agency employee responsible for drafting the solicitation created unnecessarily broad specifications for the type of work the agency needed. The organization that ultimately won the contract submitted a bid that fit within the broad specifications but not the agency's more relevant specific needs. This is MOST LIKELY an example of which procurement fraud scheme?

                    Antwort: B

                    Begründung:
                    The correct answer is D. Bid tailoring occurs when procurement specifications are drafted to favor a particular contractor or to allow an otherwise unsuitable contractor to qualify. The ACFE material identifies overly broad specifications as one form of bid tailoring because they can be designed to include a favored vendor even though the vendor does not meet the organization's actual operational needs. Bid splitting involves dividing purchases to avoid competitive thresholds. Bid suppression involves preventing or discouraging competitors from submitting bids. Bid manipulation is broader, but the facts specifically focus on drafting specifications in a way that favors the winning contractor. Therefore, bid tailoring is the most precise classification for Hondo's finding.


                    267. Frage
                    When an incorrect total is carried from the journal to the ledger or from the ledger to the financial statements, this method is called:

                    Antwort: B

                    Begründung:
                    Detailed Explanation:
                    * Rationale for Correct Answer: A false balance occurs when incorrect totals are intentionally carried forward from the journal to the ledger or from the ledger to the financial statements. This is often used as a concealment technique in fraud to make the books appear balanced while hiding irregularities.
                    * Analysis of Incorrect Options:
                    * A. Forced Balance - Involves adding fictitious entries to force accounts into balance.
                    * B. Out-of-balance - Results when entries don't match, but not specifically from carried totals.
                    * D. None of all - Incorrect since "false balance" is the precise term.
                    * Key Concept: False balance entries as concealment techniques in fraudulent bookkeeping.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Concealment by False Balances .


                    268. Frage
                    Which of the following must be present for a fraud to exist?

                    Antwort: B

                    Begründung:
                    Detailed Explanation:
                    * Rationale for Correct Answer: For fraud to exist, several legal elements must be established. These include: (1) a material false statement made by the perpetrator, (2) knowledge of the falsity of that statement (scienter or intent to deceive), and (3) reliance on the false statement by the victim, resulting in harm or damages. The Fraud Examiners Manual (2020 International Edition) explains that all elements must be present for a fraud case to be sustained. Thus, the correct answer is D. All of the above .
                    * Analysis of Incorrect Options (Distractors):
                    * A. A material false statement - A false statement alone is insufficient unless there is intent to deceive and victim reliance.
                    * B. Knowledge that the statement was false when it was uttered - Intent is critical, but without the victim's reliance and damages, fraud is incomplete.
                    * C. Reliance on the false statement by the victim - Victim reliance is necessary, but without a knowingly false statement and intent, fraud cannot be proven.
                    * Key Concept: The essential legal elements of fraud.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Law section - The Law Related to Fraud , which explains the legal foundation and elements necessary to establish fraud.


                    269. Frage
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