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| Section | Weight | Objectives |
|---|---|---|
| Financial Statement Fraud | 10–15% | - Expense and liability understatements - Revenue and asset overstatements - Detection and red flags - Timing and disclosure manipulations |
| Theft of Data and Intellectual Property | 5–10% | - Corporate espionage - Data and IP theft methods - Safeguarding proprietary information |
| Asset Misappropriation – Non-Cash Assets | 5–10% | - Inventory and equipment theft - Misuse of assets - Concealment techniques |
| Industry-Specific Financial Crimes | 15–25% | - Healthcare fraud - Financial institution fraud - Insurance fraud - Cyber-enabled and cryptocurrency fraud - Real estate and securities fraud |
| Asset Misappropriation – Cash Disbursements | 10–15% | - Expense reimbursement schemes - Payroll schemes - Billing schemes - Check and payment tampering |
| Accounting Concepts | 5–10% | - Financial statements structure - Internal control fundamentals - Recording and summarizing transactions - Basic accounting principles |
| Corruption Schemes | 5–10% | - Conflicts of interest - Illegal gratuities and extortion - Bribery and kickbacks |
| Identity Theft | 1–5% | - Prevention and detection - Types and techniques |
| Asset Misappropriation – Cash Receipts | 5–10% | - Cash skimming schemes - Prevention and detection methods - Cash larceny schemes |
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質問 # 134
______________ is required not only for theft, but for procedures to detect errors, avoid waste, and ensure a proper amount of inventory is maintained.
正解：
解説：
Internal control (Inventory Control)
* Rationale for Correct Answer: Strong internal controls - particularly inventory controls - are essential not just to prevent theft, but also to detect errors, reduce waste, and ensure that inventory levels are appropriate. Controls such as physical counts, reconciliations, and segregation of duties protect against misappropriation and inefficiencies.
* Key Concept: Internal Controls as a preventive and detective mechanism in asset safeguarding.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Inventory and Other Assets - Inventory Control procedures.
質問 # 135
Which of the following statements describes a best practice for preventing electronic payment tampering?
正解：D
解説：
The correct answer is B. ACH blocks are a preventive bank control that allows an account holder to instruct the bank not to permit ACH debits from designated accounts. This reduces the risk of unauthorized electronic withdrawals. Option A is incorrect because positive pay for ACH should not be declined; it can help verify ACH transactions before they clear. Option C violates segregation of duties because the person initiating electronic payments should not also control ACH filters or payment security settings. Option D is also weak because using separate accounts for paper checks and electronic transactions can improve monitoring and limit exposure. The ACFE materials identify ACH blocks, ACH filters, positive pay, segregation of duties, and bank security services as important controls against electronic payment tampering.
質問 # 136
_________ revenues involve the recording of sales of goods or services that did not occur.
正解：D
解説：
Detailed Explanation:
* Rationale for Correct Answer: Fictitious or fabricated revenues are one of the most common forms of financial statement fraud. They involve recording revenues for transactions that never occurred, thereby inflating income and misleading stakeholders.
* Analysis of Incorrect Options:
* B. Financial revenues - Not a fraud scheme.
* C. Red flag revenues - "Red flags" are indicators of fraud, not a type of revenue.
* D. Concealed revenues - Refers to hiding income, not creating fictitious sales.
* Key Concept: Fictitious revenues as a core financial statement fraud scheme.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Fictitious Revenue Schemes .
質問 # 137
Which of the following are not basic types of non-sharable problems?
正解：C
解説：
Detailed Explanation:
* Rationale for Correct Answer: Cressey's research on fraud offenders found that most had non- sharable financial problems, which fell into categories such as: (1) violation of ascribed obligations, (2) business reversals, (3) physical isolation, (4) status gaining, and (5) employer-employee relations.
"Larceny by fraud" is not a category of non-sharable problem but rather a type of theft scheme. Hence, D is correct.
* Analysis of Incorrect Options:
* A. Violation of ascribed obligations - Correctly one type of non-sharable problem.
* B. Business reversals - Correctly one type of non-sharable problem.
* C. Physical isolation - Correctly one type of non-sharable problem.
* D. Larceny by fraud - Not a "problem" type; it is a fraud scheme.
* Key Concept: Cressey's non-sharable problems - psychological and situational pressures that contribute to occupational fraud.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Theory - Cressey's Hypothesis and Non-sharable Problems .
質問 # 138
Pilar had to purchase computer equipment for ABC Corporation, her employer. Pilar created a shell company, used the shell company to purchase used computer equipment, and then resold that equipment to ABC Corporation at an increased price. This is an example of a:
正解：A
解説：
Detailed Explanation:
* Rationale for Correct Answer: This is a Pass-through scheme , a type of Conflict of Interest under the corruption category. In this scheme, the employee sets up a shell company to act as a vendor. The shell purchases goods from legitimate suppliers and resells them to the employer at inflated prices. Pilar' s actions align perfectly with this definition.
* Analysis of Incorrect Options:
* A. Need recognition scheme - Involves manipulating an employer's need to justify a purchase, not reselling via a shell.
* B. Pay and return scheme - A fraudulent disbursement scheme where overpayments are made and refunds diverted. Not applicable here.
* D. Cash larceny scheme - Involves theft of incoming cash, unrelated to vendor fraud.
* Key Concept: Pass-through scheme (Conflict of Interest within Corruption).
Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Conflict of Interest Schemes .
質問 # 139
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