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

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

Section

Objectives

Topic 1: Fraud Investigation and Analysis

- Data analysis in fraud detection

1. Trend and anomaly identification

- Evidence collection and documentation

1. Chain of custody principles

Topic 2: Financial Crimes

- Money Laundering

1. Placement, layering, integration stages

- Banking and Payment Fraud

1. Check and credit card fraud
2. Wire fraud and electronic transfers

Topic 3: Fraud Schemes

- Asset Misappropriation Schemes

1. Billing and expense reimbursement fraud
2. Skimming and cash larceny

- Financial Statement Fraud

1. Asset overstatement and liability concealment
2. Revenue recognition manipulation

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ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions (Q219-Q224):

NEW QUESTION # 219
Physical assets including _________ and ________ are the most commonly misappropriated noncash assets in our study.

A. Inventory & Equipment
B. Inventory & Purchase
C. Interest & Collusion
D. Sales & Equipment

Answer: A

Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Studies by the ACFE consistently show that inventory and equipment are the most commonly misappropriated noncash assets. They are highly liquid, valuable, and often difficult to monitor without strong controls.
* Analysis of Incorrect Options:
* A. Interest & Collusion - Not physical assets.
* C. Inventory & Purchase - Purchase is a process, not a physical asset.
* D. Sales & Equipment - Sales are transactions, not assets.
* Key Concept: Noncash asset misappropriation - inventory and equipment are the primary targets.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Inventory and Other Assets - Common Targets of Misappropriation .

NEW QUESTION # 220
Which of the following is a method that a fraudster might use to conceal inventory shrinkage?

A. Falsely increasing the perpetual inventory record
B. Writing off stolen inventory as scrap
C. Selling merchandise without recording the sale
D. All of the above

Answer: D

Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Fraudsters conceal inventory shrinkage through multiple methods, including unrecorded sales, false write-offs, or manipulating perpetual records. The ACFE manual notes that concealment is a common theme in inventory fraud. Hence, all of the above are valid.
* Analysis of Incorrect Options:
* A, B, C - Each is correct individually, but the most comprehensive answer is D.
* Key Concept: Concealment methods for inventory theft.
Reference: ACFE Manual, Asset Misappropriation - Inventory and Other Assets .

NEW QUESTION # 221
Which of the following statements is TRUE regarding cash-basis accounting?

A. Expenses are recorded in the same period as the revenues they help generate.
B. Cash-basis accounting is more complex to use than accrual-basis accounting.
C. Revenues are recorded in the accounting system when money is received.
D. Revenues are generally recognized when services are provided to a customer.

Answer: C

Explanation:
The correct answer is B. Under cash-basis accounting, revenues and expenses are recorded based on the movement of cash. Revenue is recorded when cash is received, and expenses are recorded when cash is paid, regardless of when goods are delivered, services are performed, or obligations are incurred. Options A and C describe accrual-basis concepts. Accrual accounting records revenue when earned and matches related expenses to the same accounting period. Option D is incorrect because cash-basis accounting is generally simpler than accrual-basis accounting, although it can provide a less complete picture of financial performance. The ACFE materials emphasize that accrual accounting gives a truer financial picture and is required under GAAP.

NEW QUESTION # 222
The most basic skimming scheme occurs when:

A. An employee buys goods or services from a stakeholder, drops the stakeholder's payment and makes record of the purchase too.
B. An employee buys goods or services from a customer, drops the customer's payment, but makes no record of the purchase.
C. An employee sells goods or services to a stakeholder, collects the stakeholder's payment and makes record of the sale too.
D. An employee sells goods or services to a customer, collects the customer's payment, but makes no record of the sale.

Answer: D

Explanation:
Detailed Explanation:
* Rationale for Correct Answer: The most basic skimming scheme is when an employee completes a legitimate sale, collects payment, but never records the transaction. The stolen cash is never entered in the books, making it an "off-book" fraud.
* Analysis of Incorrect Options:
* B & D - Describe purchasing scenarios, irrelevant to skimming.
* C - Records the sale, meaning the transaction enters the books (not skimming).
* Key Concept: Unrecorded Sales as the simplest form of skimming.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Cash Receipts - Basic Skimming Schemes .

NEW QUESTION # 223
Renee, a hacker in possession of an email distribution list, creates an imitation website of a charity. She generates a quick response (QR) code that directs people to her fraudulent website when scanned with a camera on a smart device such as a tablet or cell phone. Renee sends a mass email containing the QR code to the distribution list. Renee hopes that unsuspecting individuals will scan her QR code with their devices and make donations on her website so that she can collect the funds. Renee's scam is an example of which of the following schemes?

A. Mobile payment scheme
B. Business email compromise scheme
C. Electronic presentment scheme
D. Tokenization scheme

Answer: A

Explanation:
Renee's scam is a mobile payment scheme because it uses a QR code scanned by a mobile device to direct victims to a fraudulent payment destination. The fraud depends on mobile-device interaction and the victim's belief that the payment is going to a legitimate charity. Tokenization is a security process that substitutes sensitive payment data with a token; it is not the fraud being described. Electronic presentment generally relates to electronic billing or payment presentation systems, not a fake charity donation page. Business email compromise involves impersonating executives, vendors, or trusted parties to induce business payments, but Renee is conducting a mass QR-code donation scam. The ACFE materials treat online, mobile, and payment- system abuses as key payment fraud and cyberfraud risks.

NEW QUESTION # 224
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