ACFE CFE-Fraud-Schemes-and-Financial-Crimes Dumps Deutsch - CFE-Fraud-Schemes-and-Financial-Crimes Buch

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

SectionObjectives
Fraud Investigation and Analysis- Evidence collection and documentation
  • 1. Chain of custody principles
    - Data analysis in fraud detection
    • 1. Trend and anomaly identification
      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
            Fraud Schemes- Asset Misappropriation Schemes
            • 1. Skimming and cash larceny
              • 2. Billing and expense reimbursement fraud
                - Financial Statement Fraud
                • 1. Asset overstatement and liability concealment
                  • 2. Revenue recognition manipulation

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                    ACFE CFE-Fraud-Schemes-and-Financial-Crimes Buch, CFE-Fraud-Schemes-and-Financial-Crimes Probesfragen

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                    ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes CFE-Fraud-Schemes-and-Financial-Crimes Prüfungsfragen mit Lösungen (Q260-Q265):

                    260. Frage
                    Carl, an information technology (IT) employee at ABC Company, steals an accounting employee's login credentials for the company's online banking portal. Carl then sets up a recurring payment to a bank account that he owns under a different name. Carl has MOST LIKELY committed a(n):

                    Antwort: C

                    Begründung:
                    The correct answer is D. Carl committed electronic payment tampering because he used stolen online banking credentials to create an unauthorized recurring electronic payment. Electronic payment tampering involves manipulating electronic disbursement systems, online banking portals, ACH transactions, wire transfers, or related payment credentials to divert funds. Although Carl uses a disguised bank account, the central misconduct is the unauthorized creation of an electronic payment, not a traditional billing scheme. A diverted revenue scheme concerns incoming receipts rather than outgoing payments. A ghost payee scheme can involve fictitious recipients, but here the best classification is electronic payment tampering because the fraud is executed through the company's online banking system. The ACFE materials classify electronic payment tampering under fraudulent disbursement schemes.


                    261. Frage
                    Which of the following options is a red flag of register disbursement schemes?

                    Antwort: B

                    Begründung:
                    The correct answer is B. Register disbursement schemes usually involve false refunds or false voids that cause cash to be removed from the register while the records appear to justify the disbursement. An unusually high number of refunds on the register log is a red flag because it might indicate that employees are creating fictitious refund transactions to conceal cash theft. Option A is not suspicious by itself because no gaps in transaction numbers suggests record continuity. Option C is less suspicious because supervisory approval exists, although approvals should still be reviewed. Option D is generally a positive control because supporting documents should exist for voided transactions. The ACFE materials identify refund and void activity as key areas for detecting register disbursement schemes.


                    262. Frage
                    All the following are basic methods used to prove corrupt payments in corruption schemes EXCEPT:

                    Antwort: A

                    Begründung:
                    Detailed Explanation:
                    * Rationale for Correct Answer: The Fraud Examiners Manual (2020) highlights document reviews, audit tracing, financial analysis, and inside witnesses as the primary methods of proving corrupt payments. Secret infiltration is not a standard fraud examination technique; it is more aligned with law enforcement undercover operations.
                    * Analysis of Incorrect Options:
                    * A. Taxation inquiries - A valid method to confirm payment sources.
                    * C. Inside witness - Valuable evidence in corruption cases.
                    * D. Tracing payments - Fundamental audit step in proving illicit payments.
                    * Key Concept: Proving corrupt payments - standard audit and investigative methods.
                    Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Detection and Proof of Bribery .


                    263. Frage
                    When an employee processes a fictitious refund of goods, the amount of cash in the register does not balance with the register log.

                    Antwort: B

                    Begründung:
                    Detailed Explanation:
                    * Rationale for Correct Answer: In a false refund scheme , the fraudster enters a fictitious refund into the register system, making it appear that merchandise was returned. The register log reflects the fraudulent refund, so the cash on hand does balance with the adjusted log. Thus, the mismatch described in the question does not occur.
                    * Analysis of Incorrect Option:
                    * A. True - Incorrect because the log and cash are manipulated to match, concealing the theft.
                    * Key Concept: Cash register fraud (false refunds vs. false voids).
                    Reference: ACFE Manual, Cash Receipts - Refund and Void Schemes .


                    264. Frage
                    Which of the following measures would likely be MOST EFFECTIVE in helping to prevent fraudulent billing schemes?

                    Antwort: D

                    Begründung:
                    The correct answer is B. Separating the purchasing and payment functions is a core preventive control against billing schemes. Billing fraud often occurs when an employee can initiate purchases, approve vendors, authorize invoices, and process payments without independent review. By segregating these duties, the organization reduces the opportunity for fictitious vendors, shell company invoices, inflated invoices, and personal purchases with company funds. Option A might assist procurement negotiations, but it does not directly address internal authorization and payment control. Option C would weaken procurement controls because competitive bidding helps prevent favoritism and inflated pricing. Option D is also improper because employees should have independent reporting channels, such as hotlines, not only direct supervisors. The ACFE materials emphasize separation of duties, approvals, documentation, and competitive bidding as billing- fraud controls.


                    265. Frage
                    ......

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