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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Asset Misappropriation – Inventory and Other Assets | 5–10% | - Prevention and detection controls - Inventory theft and misuse - Concealment of asset shrinkage |
| Topic 2: Basic Accounting and Auditing Concepts | 15–20% | - Internal control frameworks and objectives - Auditing standards and procedures - Fundamental accounting principles - Financial statement components and relationships |
| Topic 3: Asset Misappropriation – Fraudulent Disbursements | 15–20% | - Billing schemes - Expense reimbursement fraud - Electronic payment tampering - Register disbursement fraud - Payroll fraud schemes |
| Topic 4: Corruption Schemes | 5–10% | - Conflicts of interest - Prevention and detection strategies - Illegal gratuities and extortion - Bribery and kickbacks |
| Topic 5: Financial Statement Fraud | 10–15% | - Asset and liability misrepresentation - Improper disclosures - Revenue recognition schemes - Financial statement analysis techniques |
| Topic 6: Asset Misappropriation – Cash Receipts | 5–10% | - Cash skimming schemes - Cash larceny - Prevention and detection methods |
| Topic 7: Other Fraud Schemes | 10–15% | - Procurement and contract fraud - Healthcare fraud - Theft of data and intellectual property - Identity theft and financial crimes - Insurance fraud |
| Topic 8: Internal Control and Fraud Prevention | 10–15% | - Control testing and evaluation - Fraud risk assessment - Design of anti-fraud controls |
>> ACFE CFE-Financial-Transactions-and-Fraud-Schemes Associate Level Exam <<
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NEW QUESTION # 107
Which of the following is NOT a red flag of register disbursement schemes?
Answer: C
NEW QUESTION # 108
Which of the following is NOT the reason why senior management will overstate business statements?
Answer: A
Explanation:
Detailed Explanation:
* Rationale for Correct Answer:Management may overstate financial statements to (B) meet performance criteria, (C) trigger bonuses/compensation, or (D) show growth to enhance valuation for sale.However, when seeking to comply with debt covenants, management typically understates liabilities or expenses - not overstates performance. Thus, A is not aligned with overstatement motives.
* Analysis of Incorrect Options:
* B, C, D - All are recognized motives for overstating business performance.
* A. Comply with debt covenants - More linked to manipulation of liabilities (often understatement), not overstatement of revenue.
* Key Concept:Motives for overstatement in financial statement fraud.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Financial Statement Fraud - Overstatement Motives.
NEW QUESTION # 109
A person is said to be in ________ act, when the business which he transacts, or the money or property which he handles, is not for his own benefit, but for another person:
Answer: B
Explanation:
Detailed Explanation:
* Rationale for Correct Answer:The correct answer is A. Fiduciary Capacity. According to the Fraud Examiners Manual (2020 International Edition), a fiduciary relationship exists when a person is entrusted with the property or affairs of another and is obligated to act in the best interest of that person, rather than for their own benefit. Fiduciary capacity is a key legal concept in fraud examinations, particularly in cases involving breaches of trust, embezzlement, or misappropriation.
* Analysis of Incorrect Options (Distractors):
* B. Embezzlement - Embezzlement is the wrongful appropriation of assets by a person entrusted with them. While it often arises from a fiduciary relationship, it describes the act of theft, not the capacity in which the person acts.
* C. Conversion - Conversion refers to the unauthorized use or control over another's property, a civil wrong, but it does not describe the relationship of acting on another's behalf.
* D. None of the above - Incorrect, since "fiduciary capacity" directly fits the definition in the question.
* Key Concept:Understanding fiduciary duty and fiduciary capacity, which form the legal foundation for identifying when a person has a duty to act on behalf of another, often forming the basis for fraud- related legal claims.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Law section - Breach of Fiduciary Duty and related principles of fiduciary responsibility.
NEW QUESTION # 110
In the fraud scale, pressure, opportunity, and integrity variables all result in a list of ___ possible red flags or indicators of occupational fraud and abuse.
Answer: B
Explanation:
Detailed Explanation:
* Rationale for Correct Answer:W. Steve Albrecht's Fraud Scale introduced the relationship between pressure, opportunity, and integrity. He and his colleagues identified 81 red flags or behavioral indicators of occupational fraud and abuse based on these three dimensions. Therefore, the correct answer is A. 81.
* Analysis of Incorrect Options:
* B. 82 / C. 83 / D. 84 - Distractors; none match the number identified in the fraud scale research.
* Key Concept:Fraud Scale - Red Flags of occupational fraud.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Fraud Theory - Albrecht's Fraud Scale.
NEW QUESTION # 111
Which of the following is a method that might be used to fraudulently overstate the accounts receivable balance?
Answer: A
NEW QUESTION # 112
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