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

SectionObjectives
Fraud Schemes- Asset Misappropriation Schemes
  • 1. Expense reimbursement fraud
    • 2. Inventory and asset theft
      • 3. Cash theft and skimming
        • 4. Payroll fraud
          - Fraudulent Disbursements
          • 1. Billing shell companies
            • 2. Check tampering
              • 3. Billing schemes
                Financial Crimes- Financial Statement Fraud
                • 1. Revenue manipulation
                  • 2. Asset overstatement
                    • 3. Expense understatement
                      - Corruption Schemes
                      • 1. Bribery
                        • 2. Kickbacks
                          • 3. Conflicts of interest
                            - Money Laundering
                            • 1. Placement stage
                              • 2. Layering stage
                                • 3. Integration stage

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                                  ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions (Q33-Q38):

                                  NEW QUESTION # 33
                                  Skimming cases can more likely be detected by:

                                  Answer: A

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Skimming is difficult to detect because the stolen cash is never recorded ("off-book"). Therefore, it is often discovered by accident - such as customer complaints, discovery of missing deposits, or unexpected reconciliations - rather than through audits or routine controls.
                                  * Analysis of Incorrect Options:
                                  * A. Internal audits - Effective for many frauds but weak at uncovering skimming because records appear normal.
                                  * C. Internal controls - Preventive controls may deter but cannot detect unrecorded theft.
                                  * D. Occupational frauds - Too broad and not a detection method.
                                  * Key Concept: Detection of Skimming - most often accidental.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Cash Receipts - Skimming Schemes and Detection .


                                  NEW QUESTION # 34
                                  Employees steal an incoming payment and then place the incoming funds in an interest-bearing account for:

                                  Answer: B

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: When employees steal incoming checks and deposit them into interest- bearing accounts, they may be (1) converting the stolen checks , (2) temporarily concealing the fraud , and (3) executing a form of short-term skimming . All options apply, making D. All of the above correct.
                                  * Analysis of Incorrect Options: Each of A, B, and C alone captures part of the practice, but only D reflects the full scope.
                                  * Key Concept: Check theft and temporary placement in personal accounts as part of skimming concealment.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Cash Receipts - Check Theft and Concealment .


                                  NEW QUESTION # 35
                                  Assets that are long-lived and that differ from property, plant, and equipment that has been purchased outright or acquired under a capital lease are:

                                  Answer: B

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Intangible assets are long-lived assets that lack physical substance and differ from property, plant, and equipment. Examples include goodwill, patents, trademarks, and copyrights. They provide long-term benefits but cannot be physically touched.
                                  * Analysis of Incorrect Options:
                                  * A. Tangible Assets - These have physical form (e.g., equipment, land).
                                  * C. Forced Assets - Not an accounting category.
                                  * D. None of the above - Incorrect since intangible assets match the definition.
                                  * Key Concept: Classification of Assets - tangible vs. intangible.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Types of Assets .


                                  NEW QUESTION # 36
                                  Which of the following is NOT one of the information security goals that should be achieved to secure an e- commerce system for users and account holders?

                                  Answer: D

                                  Explanation:
                                  The ACFE Fraud Examiners Manual (2020 International Edition) , under the section on Information Security in Electronic Commerce Systems , describes the three primary security goals that must be achieved to protect users and account holders:
                                  * Confidentiality
                                  * Integrity
                                  * Availability
                                  These three goals form the cornerstone of information system protection and are often referred to as the CIA triad .
                                  1. Confidentiality
                                  Confidentiality ensures that sensitive information is accessible only to authorized individuals. The Manual highlights that e-commerce systems must protect customers' personal and financial data from unauthorized access.
                                  2. Integrity
                                  Integrity requires that the information in the system is accurate and has not been improperly altered. This prevents fraudulent manipulation of records, transactions, and account balances.
                                  3. Availability
                                  Availability ensures that systems and data are accessible to authorized users when needed. This includes preventing disruptions caused by system failures, denial-of-service attacks, or internal sabotage.
                                  These three goals are explicitly documented in the ACFE Manual as essential security requirements for safeguarding electronic financial systems.
                                  Why Option C is the Correct Answer
                                  "Penetrability of data" is NOT an information security goal.
                                  In fact, it is the opposite of what an information security framework seeks to achieve. No section of the ACFE Manual identifies "penetrability" as a required or legitimate objective. Instead, systems should be resistant to penetration attempts.
                                  Thus, Option C does not belong to the CIA model or any ACFE-described security framework.
                                  ACFE Manual Reference
                                  These concepts are covered in the Financial Transactions and Fraud Schemes section discussing information security objectives for e-commerce environments, which identifies confidentiality, integrity, and availability as the foundational goals of secure systems.


                                  NEW QUESTION # 37
                                  _____________ involves purposeful misreporting of financial information about the organization that is intended to mislead those who read it.

                                  Answer: D

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Fraudulent financial statements (or "fraudulent statement") refer to the intentional misrepresentation of financial condition, typically through overstating revenues, understating expenses, inflating assets, or concealing liabilities. The intent is to mislead stakeholders such as investors, creditors, or regulators.
                                  * Analysis of Incorrect Options:
                                  * B. Corruption - Refers to abuses of influence and conflicts of interest, not misreporting financial information.
                                  * C. Asset misappropriations - Involve theft of assets, not misrepresentation of reports.
                                  * D. None of the above - Incorrect since option A is correct.
                                  * Key Concept: Financial Statement Fraud - misrepresentation of organizational performance and position.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud section
                                  - Definition and Types .


                                  NEW QUESTION # 38
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