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| Section | Weight | Objectives |
|---|---|---|
| Industry-Specific Financial Crimes | 15–25% | - Insurance fraud - Financial institution fraud - Real estate and securities fraud - Cyber-enabled and cryptocurrency fraud - Healthcare fraud |
| Asset Misappropriation – Cash Receipts | 5–10% | - Cash skimming schemes - Cash larceny schemes - Prevention and detection methods |
| Asset Misappropriation – Non-Cash Assets | 5–10% | - Inventory and equipment theft - Concealment techniques - Misuse of assets |
| Identity Theft | 1–5% | - Prevention and detection - Types and techniques |
| Accounting Concepts | 5–10% | - Internal control fundamentals - Financial statements structure - Recording and summarizing transactions - Basic accounting principles |
| Asset Misappropriation – Cash Disbursements | 10–15% | - Check and payment tampering - Payroll schemes - Billing schemes - Expense reimbursement schemes |
| Corruption Schemes | 5–10% | - Bribery and kickbacks - Conflicts of interest - Illegal gratuities and extortion |
| Theft of Data and Intellectual Property | 5–10% | - Safeguarding proprietary information - Data and IP theft methods - Corporate espionage |
| Financial Statement Fraud | 10–15% | - Timing and disclosure manipulations - Revenue and asset overstatements - Detection and red flags - Expense and liability understatements |
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질문 # 207
Collusion or bid-rigging between bidders is called
정답：B
설명：
Detailed Explanation:
* Rationale for Correct Answer: One form of bid-rigging occurs when colluding vendors agree that one will submit a low bid and later withdraw it , allowing another conspirator to win the contract. This practice is sometimes referred to as " complementary bidding " or the withdrawal of low bids .
* Analysis of Incorrect Options:
* A. Bribery receipt - Refers to corrupt payments, not collusion.
* B. Bid solicitation - The process of inviting bids, not collusion.
* D. Contract acceptance - A legitimate procurement step, not fraud.
* Key Concept: Bid-rigging through collusion - vendors withdrawing low bids to favor co- conspirators.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Bid-Rigging Schemes .
질문 # 208
Tammy made one cash deposit each day over the span of a few weeks at automated teller machines owned by her bank. The cash deposits ranged from $9,000 to $9,900. Tammy lives in a jurisdiction that requires all deposits of $10,000 or more to be reported to the government. Based on these facts, Tammy is MOST LIKELY committing a(n):
정답：C
설명：
Tammy is most likely committing a structuring scheme. Structuring occurs when a person deliberately breaks transactions into smaller amounts to avoid mandatory reporting thresholds. Here, Tammy repeatedly deposits cash in amounts between $9,000 and $9,900, just below the $10,000 reporting requirement. That pattern strongly indicates an attempt to avoid currency transaction reporting. A reverse deposit scheme and remote deposit capture scheme do not describe the deliberate splitting of cash deposits to evade reporting. Integration is a later stage of money laundering in which illicit funds are reintroduced into the economy as apparently legitimate funds, but Tammy's activity is focused on avoiding detection during placement. The ACFE material identifies repeated deposits just under the reporting threshold as a classic red flag of smurfing or structuring.
질문 # 209
In which phase of the competitive bidding process do fraudsters attempt to influence the selection of a contractor by restricting the pool of competitors from whom bids are sought?
정답：D
설명：
Detailed Explanation:
* Rationale for Correct Answer: During the solicitation phase , corrupt employees may attempt to eliminate legitimate competitors by restricting the list of vendors invited to bid. This unfairly favors a particular supplier, often in exchange for bribes or kickbacks.
* Analysis of Incorrect Options:
* A. Need recognition - Involves creating false or unnecessary demand, not restricting bidders.
* C. False specification - Relates to vague or tailored specifications, not bid solicitation.
* D. Submission - Occurs after solicitation when vendors submit bids.
* Key Concept: Solicitation phase schemes - restricting competition.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Procurement and Bid-Rigging Schemes .
질문 # 210
Which of the following statements is MOST ACCURATE regarding the methods used for making corrupt payments in corruption schemes?
정답：A
설명：
Detailed Explanation:
* Rationale for Correct Answer: Corrupt payments are not always made directly in cash. According to the Fraud Examiners Manual (2020) , one common method is disguising them as loans on favorable terms , which provide value to the recipient while appearing legitimate. This is recognized as a form of bribery or illegal gratuity.
* Analysis of Incorrect Options:
* B. Credit cards - Corrupt payments can be made via many channels, including credit, so this is incorrect.
* C. Selling property above market value - Payments are typically disguised by undervaluing sales to recipients, not overvaluing.
* D. Promises of favorable treatment - Promises alone can constitute bribery; this statement is false.
* Key Concept: Methods of making corrupt payments .
Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Bribery and Illegal Gratuities .
질문 # 211
Forced reconciliation of the account says:
정답：B
설명：
Detailed Explanation:
* Rationale for Correct Answer: Forced reconciliation occurs when fraudsters alter the perpetual inventory records to conceal shrinkage. By adjusting the records, they make the books appear consistent with the physical count, hiding theft or loss.
* Analysis of Incorrect Options:
* A - Too vague; does not specify perpetual records.
* B - Incorrect; inventory is concealed, not shrinkage records.
* D - Write-offs are a different concealment method.
* Key Concept: Forced reconciliations as a concealment method in inventory fraud.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Inventory and Other Assets - Concealment of Shrinkage .
질문 # 212
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