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

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

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                                  ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions (Q136-Q141):

                                  NEW QUESTION # 136
                                  The amount of cash on hand in a register may be compared to the amount showing in the register tape in order to detect _______.

                                  Answer: C

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Comparing register tape totals to the actual cash on hand is a classic reconciliation test used to detect employee theft . Discrepancies suggest cash has been skimmed or stolen after recording.
                                  * Analysis of Incorrect Options:
                                  * B. Recorded sales - Register tapes already show recorded sales; comparison is for theft detection.
                                  * C. Internal audits - A process, not the purpose of the comparison.
                                  * D. Occupational frauds - Too broad a term.
                                  * Key Concept: Cash Reconciliation as a control to detect employee theft.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Cash Receipts - Detection Methods for Skimming and Larceny .


                                  NEW QUESTION # 137
                                  A fictitious revenue scheme often results in which of the following situations?

                                  Answer: D

                                  Explanation:
                                  The correct answer is A. Fictitious revenue schemes involve recording sales that did not actually occur.
                                  Because no real customer owes money for the fake sale, the related accounts receivable often remain unpaid and become long overdue. A rising amount of old or uncollectible receivables can therefore be a red flag that revenue was fabricated to inflate income. Option B is less direct because companies might fail to write off bad receivables for several reasons, including improper allowance estimates. Option C is inconsistent with many fictitious revenue schemes because fake credit sales commonly increase receivables. Option D, receivables paid only a few days late, does not strongly indicate fictitious sales. The ACFE materials identify fictitious revenues and accounts receivable anomalies as common financial statement fraud indicators.


                                  NEW QUESTION # 138
                                  Occupational fraud and abuse is a (an) __________ of doing business, in much the same way that we pay expenses for electricity, taxes, and wages.

                                  Answer: D

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: The ACFE describes occupational fraud and abuse as an expense of doing business because organizations inevitably face losses from it, just as they incur other operating costs. This framing emphasizes the importance of prevention and detection to minimize this "expense."
                                  * Analysis of Incorrect Options:
                                  * A. Equity - Residual ownership interest, not relevant here.
                                  * B. Balance sheet - A report, not a cost.
                                  * D. Financial record - Too vague.
                                  * Key Concept: Occupational Fraud as a Cost of Business .
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Theory - Fraud as a Cost of Doing Business .


                                  NEW QUESTION # 139
                                  A tangible asset is one which is:

                                  Answer: D

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Tangible assets are those that can be physically perceived (touched, seen, etc.) and appraised (assigned a measurable value). Examples include buildings, land, equipment, and inventory. Both characteristics are correct, making C the best choice.
                                  * Analysis of Incorrect Options:
                                  * A. Capable of being perceived - True, but incomplete.
                                  * B. Capable of being appraised - True, but incomplete.
                                  * D. Neither A nor B - Incorrect since both statements are accurate.
                                  * Key Concept: Tangible Assets - physical and measurable property owned by a business.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Asset Classifications .


                                  NEW QUESTION # 140
                                  Which of the following is the MOST APPROPRIATE technique for detecting a cost mischarging scheme?

                                  Answer: B

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Cost mischarging occurs when costs are charged to improper accounts or contracts. The best way to detect it is through analytical review -comparing direct vs.
                                  indirect labor account totals across periods to identify unusual shifts or spikes.
                                  * Analysis of Incorrect Options:
                                  * A. Reviewing inspection/testing reports - Effective for detecting defective/substituted goods, not mischarging.
                                  * C. Inspecting packaging - Identifies product substitution, not accounting mischarges.
                                  * D. Examining change orders - Useful for contract fraud, but not direct mischarging.
                                  * Key Concept: Cost mischarging detection through analytical procedures .
                                  Reference: ACFE Fraud Examiners Manual (2020) , Fraudulent Disbursements: Contract and Procurement Fraud .


                                  NEW QUESTION # 141
                                  ......

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