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

SectionObjectives
Topic 1: Financial Crimes- Banking and Payment Fraud
  • 1. Wire fraud and electronic transfers
    • 2. Check and credit card fraud
      - Money Laundering
      • 1. Placement, layering, integration stages
        Topic 2: Fraud Investigation and Analysis- Data analysis in fraud detection
        • 1. Trend and anomaly identification
          - Evidence collection and documentation
          • 1. Chain of custody principles
            Topic 3: 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

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                    ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions (Q159-Q164):

                    NEW QUESTION # 159
                    _____________ involves purposeful misreporting of financial information about the organization that is intended to mislead those who read it.

                    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 # 160
                    Employees steal an incoming payment and then place the incoming funds in an interest-bearing account for:

                    Answer: B

                    Explanation:
                    Detailed Explanation:
                    * Rationale for Correct Answer: When employees steal incoming checks and deposit them into interest- bearing accounts, they may be (1) converting the stolen checks , (2) temporarily concealing the fraud , and (3) executing a form of short-term skimming . All options apply, making D. All of the above correct.
                    * Analysis of Incorrect Options: Each of A, B, and C alone captures part of the practice, but only D reflects the full scope.
                    * Key Concept: Check theft and temporary placement in personal accounts as part of skimming concealment.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Cash Receipts - Check Theft and Concealment .


                    NEW QUESTION # 161
                    Which of the following options BEST describes horizontal analysis?

                    Answer: D

                    Explanation:
                    The correct answer is B. Horizontal analysis compares financial statement amounts across accounting periods and focuses on changes over time. Fraud examiners use it to identify unusual increases, decreases, or trends in individual line items, such as revenue, expenses, inventory, accounts receivable, or liabilities. Option C describes ratio analysis, which measures relationships between different financial statement amounts. Option D describes vertical analysis, which expresses financial statement items as percentages of a base amount, such as total assets or net sales. Option A is unrelated. In financial statement fraud detection, horizontal analysis helps reveal abnormal trends that might indicate improper revenue recognition, concealed liabilities, manipulated expenses, or other misstatements requiring further investigation.


                    NEW QUESTION # 162
                    Which of the following offender types are people who take the money and run away?

                    Answer: C

                    Explanation:
                    Detailed Explanation:
                    * Rationale for Correct Answer: According to the Fraud Examiners Manual (2020 International Edition) , offenders can be categorized into types. Absconders are individuals who commit fraud and immediately flee with the proceeds ("take the money and run"). They differ from long-term violators who maintain their frauds for extended periods while concealing them. Thus, the correct answer is A.
                    Absconders .
                    * Analysis of Incorrect Options:
                    * B. Long-term violators - These offenders commit frauds over a long period and often maintain their positions of trust while continuing the scheme.
                    * C. Offender types - Too vague; not a specific classification.
                    * D. None of the above - Incorrect, since "Absconders" directly matches.
                    * Key Concept: Offender Typologies - distinguishing between absconders and long-term violators in occupational fraud.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Theory - Types of Offenders .


                    NEW QUESTION # 163
                    Which of the following scenarios is an example of an economic extortion scheme?

                    Answer: D

                    Explanation:
                    The correct answer is C. Economic extortion occurs when a person with authority or influence demands payment or another benefit from a victim through coercion, threat, or misuse of power. A judge threatening to rule against a defendant unless paid is a clear example because the payment is demanded under threat of adverse official action. Option A is closer to an illegal gratuity because the benefit is provided after the contract award. Option B describes attempted bribery by the driver, who offers payment to influence the officer. Option D describes a billing or kickback-type arrangement involving collusion and false services. In economic extortion, the recipient of the improper payment initiates the demand by applying pressure or threat.


                    NEW QUESTION # 164
                    ......

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