CFE-Fraud-Schemes-and-Financial-Crimes퍼펙트최신덤프문제완벽한덤프최신버전

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

SectionObjectives
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: Fraud Schemes- Asset Misappropriation Schemes
      • 1. Skimming and cash larceny
        • 2. Billing and expense reimbursement fraud
          - Financial Statement Fraud
          • 1. Revenue recognition manipulation
            • 2. Asset overstatement and liability concealment
              Topic 3: 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

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                    최신 Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes 무료샘플문제 (Q22-Q27):

                    질문 # 22
                    Troy collects rare books and learns of a dealer who is selling a book he has been searching for. Which of the following detection measures would be MOST EFFECTIVE in helping Troy avoid a potential collectibles fraud scheme?

                    정답：C

                    설명：
                    The correct answer is C. Collectibles fraud often involves misrepresenting authenticity, rarity, condition, provenance, or value of items such as rare books, art, coins, stamps, or memorabilia. A professional appraisal before purchase is the strongest option because it provides independent evaluation of authenticity and value.
                    A dealer's social media presence does not prove legitimacy. A list of prior sales might be fabricated or unverifiable. A dealer's description of condition is useful but still comes from the seller and might be biased or false. The ACFE consumer fraud materials identify art and rare-item schemes as consumer fraud risks, and independent verification is an important safeguard before paying for expensive collectibles.


                    질문 # 23
                    Otto, a bank manager, purchases a new boat that he cannot afford. Knowing that one of the bank customers is an older client who does not regularly check their account, Otto takes money from the customer's account to make his boat payments. To conceal the missing amount, Otto adjusts the bank's general ledger. Which of the following BEST describes Otto's scheme?

                    정답：D

                    설명：
                    Detailed Explanation:
                    * Rationale for Correct Answer: Otto's act combines misappropriation of customer funds with concealment via false accounting entries . Per the Fraud Examiners Manual , concealment through altering records is a hallmark of accounting fraud schemes tied to asset misappropriation.
                    * Analysis of Incorrect Options:
                    * A - Unauthorized disbursement typically refers to fraudulent payments like check tampering, not customer withdrawals.
                    * B - Dormant account fraud targets unused/inactive accounts; the victim here is an active but inattentive customer.
                    * D - Unauthorized withdrawal is part of the theft, but the defining element is the falsified ledger concealment, making C more precise.
                    * Key Concept: Asset misappropriation with concealment through false accounting.
                    Reference: ACFE Manual, Asset Misappropriation - Concealment Methods .


                    질문 # 24
                    According to a survey, in principal perpetrator cases, males were the primary culprit in a majority of cases, accounting for ___ percent of frauds versus ___ percent for females.

                    정답：A

                    설명：
                    Detailed Explanation:
                    * Rationale for Correct Answer: ACFE's occupational fraud surveys consistently show that males are more often the primary perpetrators than females , accounting for approximately 62% of cases compared to 37% for females . This is attributed to higher representation of males in positions of authority and access. Therefore, C. 62 versus 37 is correct.
                    * Key Concept: Demographics of Fraud Perpetrators - gender-based survey findings.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Statistics - Demographics of Offenders .


                    질문 # 25
                    Which of the following measures would be MOST EFFECTIVE for preventing cash register disbursement schemes?

                    정답：A

                    설명：
                    The correct answer is B. Cash register disbursement schemes commonly involve false voids, false refunds, or unauthorized register activity. Secure access codes help establish individual accountability and prevent one employee from processing fraudulent transactions under another employee's credentials. Training employees not to share access codes strengthens this control. Option A is weak because announced cash counts reduce deterrence; surprise counts are more effective. Option C does not provide meaningful control because another non-supervising employee might not detect or challenge improper activity. Option D is inappropriate because employees should not independently reconcile their own register activity; independent review is necessary.
                    The professional control principle is to restrict access, preserve accountability, and require supervisory or independent review of register disbursements.


                    질문 # 26
                    Which of the following statements about counterfeit payment card schemes is TRUE?

                    정답：A

                    설명：
                    The correct answer is A. Holograms are specifically designed as anti-counterfeiting features and are among the most difficult physical card features for fraudsters to reproduce accurately. Counterfeit payment card schemes usually involve stolen account information being encoded or printed onto altered, blank, or counterfeit cards. Option B is incorrect because these schemes generally involve fraudsters, organized groups, or dishonest merchants, not collusion between card issuers and merchants. Option C is too absolute because modern technology allows counterfeit cards to be produced without traditional professional printing facilities.
                    Option D is inaccurate because counterfeit cards usually rely on stolen or compromised active account data, not merely expired card numbers. The ACFE payment fraud materials emphasize card security features, counterfeit card production, and card-scrutiny controls.


                    질문 # 27
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