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

Section	Weight	Objectives
Financial Statement Fraud	10–15%	- Expense and liability understatements - Detection and red flags - Revenue and asset overstatements - Timing and disclosure manipulations
Asset Misappropriation – Cash Disbursements	10–15%	- Payroll schemes - Check and payment tampering - Billing schemes - Expense reimbursement schemes
Asset Misappropriation – Cash Receipts	5–10%	- Cash skimming schemes - Cash larceny schemes - Prevention and detection methods
Accounting Concepts	5–10%	- Recording and summarizing transactions - Internal control fundamentals - Basic accounting principles - Financial statements structure
Theft of Data and Intellectual Property	5–10%	- Safeguarding proprietary information - Data and IP theft methods - Corporate espionage
Identity Theft	1–5%	- Prevention and detection - Types and techniques
Industry-Specific Financial Crimes	15–25%	- Financial institution fraud - Cyber-enabled and cryptocurrency fraud - Insurance fraud - Real estate and securities fraud - Healthcare fraud
Asset Misappropriation – Non-Cash Assets	5–10%	- Concealment techniques - Misuse of assets - Inventory and equipment theft
Corruption Schemes	5–10%	- Conflicts of interest - Bribery and kickbacks - Illegal gratuities and extortion

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ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions (Q94-Q99):

NEW QUESTION # 94
To prevent expense reimbursement fraud, it is recommended that companies require employees to submit receipts electronically.

A. True
B. False

Answer: A

Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Expense reimbursement schemes are a common type of fraudulent disbursement. Requiring employees to submit receipts electronically improves controls by ensuring legibility, reducing the chance of altered or duplicate submissions, and creating a digital audit trail. This measure is recommended in the Fraud Examiners Manual as part of strengthening internal controls over reimbursement processes.
* Analysis of Incorrect Option:
* B. False - Incorrect because electronic receipt submission is indeed a recognized anti-fraud measure.
* Key Concept: Fraudulent disbursements prevention through documentation controls.
Reference: ACFE Manual, Fraudulent Disbursements - Expense Reimbursement Schemes .

NEW QUESTION # 95
Larceny by fraud or deception means that:

A. Creates or reinforces a false impression
B. Fails to correct a false impression
C. All of the above
D. Fails to disclose a known lien, adverse claim, or other legal impediment

Answer: C

Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Larceny by fraud (often termed "theft by deception") occurs when someone unlawfully obtains another's property by deception rather than by direct taking. As defined in fraud examination principles, deception can involve: (1) creating or reinforcing a false impression, (2) failing to correct a false impression, or (3) failing to disclose material facts such as liens or adverse claims. Because all three scenarios represent deceptive means to unlawfully take property, the correct answer is D. All of the above .
* Analysis of Incorrect Options:
* A, B, C each describe valid examples of fraud by deception but individually do not fully capture the concept.
* D encompasses the totality of recognized deceptive practices under larceny by fraud.
* Key Concept: Fraud by deception as an element of theft and misappropriation.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Law section - Elements of Fraud and Theft by Deception .

NEW QUESTION # 96
Which of the following is a red flag of a Ponzi scheme?

A. There is pressure to take payouts rather than reinvest profits.
B. A firm has a history of returns on investments that fluctuate based on market conditions.
C. The investment strategy is very easy to understand.
D. The financial manager manages, administers, and retains custody of investment funds.

Answer: D

Explanation:
Detailed Explanation:
* Rationale for Correct Answer: A major red flag of a Ponzi scheme is when the promoter has custody and control over investor funds with little to no independent oversight. This centralization allows them to use new investor money to pay old investors while concealing losses.
* Analysis of Incorrect Options:
* A - Ponzi operators usually pressure investors to reinvest, not take payouts, to keep funds circulating.
* C - Schemes often involve overly complex or secretive strategies, not simple ones.
* D - Realistic fluctuations based on markets suggest legitimate investing, not a Ponzi scheme (which typically reports steady, unrealistic returns).
* Key Concept: Ponzi schemes rely on lack of oversight, unrealistic returns, and control of funds by promoters.
Reference: ACFE Manual, Fraud Prevention and Deterrence - Ponzi Schemes .

NEW QUESTION # 97
According to Hollinger and Clark, for policy development, management must pay attention to:

A. A clear understanding regarding theft behavior
B. Both A & B
C. Neither A nor B
D. Enforcement of sanctions

Answer: B

Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Hollinger and Clark's research emphasized that management policy should focus on: (1) developing a clear understanding of theft behavior and its causes, and (2) enforcing sanctions consistently. Both are necessary to reduce employee deviance and occupational fraud. Thus, C). Both A & B is correct.
* Key Concept: Hollinger-Clark Study - policy implications for managing employee theft.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Theory - Hollinger-Clark Research Findings .

NEW QUESTION # 98
The most basic skimming scheme occurs when:

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

Answer: B

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 # 99
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